MCL - Act 122 of 1941

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REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

AN ACT to establish the revenue collection duties of the department of treasury; to prescribe its powers and duties as the revenue collection agency of this state; to prescribe certain powers and duties of the state treasurer; to establish the collection duties of certain other state departments for money or accounts owed to this state; to regulate the importation, stamping, and disposition of certain tobacco products; to provide for the transfer of powers and duties now vested in certain other state boards, commissions, departments, and offices; to prescribe certain duties of and require certain reports from the department of treasury; to provide procedures for the payment, administration, audit, assessment, levy of interests or penalties on, and appeals of taxes and tax liability; to prescribe its powers and duties if an agreement to act as agent for a city to administer, collect, and enforce the city income tax act on behalf of a city is entered into with any city; to provide an appropriation; to abolish the state board of tax administration; to prescribe penalties and provide remedies; and to declare the effect of this act.


History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- Am. 1970, Act 188, Imd. Eff. Aug. 6, 1970 ;-- Am. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- 1996, Act 479, Imd. Eff. Dec. 26, 1996 ;-- Am. 1998, Act 368, Imd. Eff. Oct. 20, 1998 ;-- Am. 1999, Act 182, Imd. Eff. Nov. 17, 1999 ;-- Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 615, Imd. Eff. Jan. 3, 2007
Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981."(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981."(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982."Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982."(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982."(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.Enacting sections 2 and 3 of Act 58 of 1986 provide:"Section 2. The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986."Section 3. Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986."For transfer of the functions, powers, and duties of the Revenue Division and the State Commissioner of Revenue within the Department of Treasury to the State Treasurer as head of the Department of Treasury, see E.R.O. No. 1991-16 compiled at MCL 205.35 of the Michigan Compiled Laws.
Popular Name: Revenue Act




The People of the State of Michigan enact:
Document Type Description
Section 205.1 Section Department as agency responsible for tax collection; definitions.
Section 205.2 Section Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.
Section 205.3 Section Department and state treasurer; powers and duties.
Section 205.3a Section Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Section 205.4 Section Submitting rules for public hearing; guidelines; electronic filing of request for rule-making; intentional use of collection goal or quota; damages; publishing handbook for taxpayers and tax preparers.
Section 205.4a Section Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions.
Section 205.5 Section Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.
Section 205.6 Section Identification of refund opportunity by auditor; notification to taxpayer.
Section 205.6a Section Bulletin or letter ruling; reliance by taxpayer; definitions.
Section 205.7 Section Awarding damages; conditions; limitation.
Section 205.8 Section Letters and notices sent to taxpayer's official representative.
Section 205.9 Section Repealed. 1976, Act 37, Eff. Dec. 31, 1977.
Section 205.10 Section Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
Section 205.11 Section Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Section 205.12 Section Signing orders, certificates, jeopardy assessments, and subpoenas.
Section 205.13 Section Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection of support by department of human services.
Section 205.14 Section Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment of tax; court action; damages awarded; definitions.
Section 205.15, 205.16 Section Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
Section 205.17 Section Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Section 205.18 Section Reports.
Section 205.19 Section Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment.
Section 205.20 Section Procedures to which taxes subject.
Section 205.21 Section Failure or refusal to make return or payment; obtaining information on which to base assessment; audit; rules; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund; audits commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e).
Section 205.21a Section Credit audit or refund denial; informal conference; notice.
Section 205.21b Section Taxpayer subject to use tax audit; offset; "use tax" defined.
Section 205.22 Section Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation.
Section 205.23 Section Determination of tax liability; notice; payment of deficiency; interest and penalties.
Section 205.23a Section Compromise; filing and publication of report; continuing review; revocation; duties of state treasurer; disclosure of return information; additional assessment; levy against property prohibited; remittance; rejection of offer to compromise as final.
Section 205.24 Section Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure to pay estimated tax payment; waiver of interest and penalty.
Section 205.25 Section Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptions; effect of levy on salary or wages; service of warrant-notice of levy.
Section 205.26 Section Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment.
Section 205.27 Section Prohibited conduct; violation; penalties; enforcement.
Section 205.27a Section Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim for refund; fraud or failure to notify of alteration or modification of federal tax liability; assessment and payment of tax, penalties, and interest; extension of statute of limitations; assessing responsible person; conditions to paying claim for refund; schedule; filing claim under former act; assessing tax or reducing overpayment; approval of tax refund; conditions; filing as combined, consolidated, or composite return; taxes to which subsection (5) applicable; definitions.
Section 205.28 Section Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michigan business tax act; disclosure of certain information; "adjusted gross receipts" and "wagering tax" defined.
Section 205.29 Section Taxes, interest, and penalties as lien.
Section 205.29a Section Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in error; release of levy issued in error.
Section 205.30 Section Credit or refund; interest.
Section 205.30a Section Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions.
Section 205.30b Section Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.
Section 205.30c Section Voluntary disclosure agreement.
Section 205.31 Section Waiver of criminal and civil penalties; conditions; amnesty period; limitation; administration of section by department; appropriation for administration and public awareness of amnesty program; work project; circumstances prohibiting waiver of criminal and civil penalties; notice.