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Public Act Number: 657
Public Act Year: 2002
Document Type(s): MCLs
(13 results found)
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Document Type Description
Act 122 of 1941 Statute REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31)
Section 205.1 Section Department as agency responsible for tax collection; definitions.
Section 205.3 Section Department and state treasurer; powers and duties.
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 205.12 Section Signing orders, certificates, jeopardy assessments, and subpoenas.
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 205.21 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 205.24 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 205.27a 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 205.31 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.