February 9, 2005, Introduced by Rep. Hummel and referred to the Committee on Tax Policy.
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, a
refund denial, a denial of a consolidation request, or any decision
by the department other than a final assessment that is appealable
under section 22, the taxpayer is entitled to an informal
conference on the question in the same manner and under the same
procedures provided for under section 21.