HOUSE BILL No. 5857


     April 9, 2002, Introduced by Reps. Koetje, Birkholz, Kuipers, Gosselin, Vear, Kowall, Julian, Raczkowski and Palmer and referred
to the Committee on Tax Policy.


        A bill to amend 1975 PA 228, entitled

   "Single business tax act,"

   (MCL 208.1 to 208.145) by adding section 81.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 81.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IF ANY

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        PROVISION OF THIS ACT IS DETERMINED TO BE UNCONSTITUTIONAL BY A

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        FINAL APPELLATE COURT DECISION AFTER DECEMBER 31, 2001, THE FOL-

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        LOWING APPLY:

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             (A) THE DEPARTMENT SHALL NOT ASSESS ANY LIABILITY FOR ANY

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        TAX OWED BY ANY TAXPAYER FOR ANY YEAR IF THE ASSESSMENT IS A

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        RECALCULATION OF LIABILITY BASED ON THE DETERMINATION THAT THE

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        PROVISION WAS UNCONSTITUTIONAL.

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             (B) IF THE TAXPAYER'S TAX LIABILITY WILL BE REDUCED, THE

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        TAXPAYER MAY RECALCULATE THE TAX LIABILITY FOR ANY YEAR FOR WHICH




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        THE UNCONSTITUTIONAL PROVISION WAS IN EFFECT AS IF THAT PROVISION

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        WAS NOT IN EFFECT.




















































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