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HB-4244, As Passed House, December 6, 2005

SUBSTITUTE FOR

HOUSE BILL NO. 4244

A bill to amend 1941 PA 122, entitled

"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 the state; to prescribe certain powers

and duties of the state treasurer; 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,"

(MCL 205.1 to 205.31) by adding section 21a.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

Sec. 21a. If a taxpayer serves written notice upon the

department within 60 days of the issuance of a credit audit or a

refund denial, the taxpayer is entitled to an informal conference