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Section 205.1 - Department as Agency Responsible for Tax Collection; Definitions. - Sec. 1. (1) The department is the agency of this...
Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002. - Compiler's Notes: The repealed section pertained to appointment and qualifications...
Section 205.3 - Department and State Treasurer; Powers and Duties. - Sec. 3. Except as otherwise provided in this act, the...
Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to demand for payment...
Section 205.4 - 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. - Sec. 4. (1) Not later than April 1, 1994, the...
Section 205.4a - Taxpayer Protection Act; Paid Tax Preparers; Prohibitions; Injunctions; Definitions. - Sec. 4a. (1) Beginning January 1, 2021, any return or...
Section 205.5 - Brochure Listing and Explaining Taxpayer's Protections and Recourses; Communication Concerning Determination or Collection of Tax. - Sec. 5. (1) The department shall prepare a brochure that...
Section 205.6 - Identification of Refund Opportunity by Auditor; Notification to Taxpayer. - Sec. 6. If during the course of an audit authorized...
Section 205.6a - Bulletin or Letter Ruling; Reliance by Taxpayer; Definitions. - Sec. 6a. (1) A taxpayer may rely on a bulletin...
Section 205.7 - Awarding Damages; Conditions; Limitation. - Sec. 7. If the department intentionally or recklessly disregards a...
Section 205.8 - Letters and Notices Sent to Taxpayer's Official Representative. - Sec. 8. If a taxpayer files with the department a...
Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977. - Compiler's Notes: The repealed section, which pertained to the state...
Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. - Compiler's Notes: The repealed section provided for advisory boards, consultants...
Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to statistical reports and...
Section 205.12 - Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas. - Sec. 12. All orders, certificates, jeopardy assessments, and subpoenas made...
Section 205.13 - 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. - Sec. 13. (1) The department of treasury shall administer and...
Section 205.14 - 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. - Sec. 14. (1) A person shall not acquire, possess, sell...
Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. - Compiler's Notes: The repealed sections pertained to transfer to department...
Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to office space.Popular Name:...
Section 205.18 - Reports. - Sec. 18. (1) The department shall publish annually a report...
Section 205.19 - Remittances of Taxes; Income Tax Withholding; Failure to Remit Tax; Penalties; Disposition of Money Not Paid to Department; Allocation of Payment. - Sec. 19. (1) All remittances of taxes administered by this...
Section 205.20 - Procedures to Which Taxes Subject. - Sec. 20. Unless otherwise provided by specific authority in a...
Section 205.21 - 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 Commen... - Sec. 21. (1) If a taxpayer fails or refuses to...
Section 205.21a - Credit Audit or Refund Denial; Informal Conference; Notice. - Sec. 21a. If a taxpayer serves written notice upon the...
Section 205.21b - Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined. - Sec. 21b. (1) In the course of an audit conducted...
Section 205.22 - Appeal; Procedure; Assessment, Decision, or Order as Final and Not Reviewable; Appropriation. - Sec. 22. (1) A taxpayer aggrieved by an assessment, decision,...
Section 205.23 - Determination of Tax Liability; Notice; Payment of Deficiency; Interest and Penalties. - Sec. 23. (1) If the department believes, based upon either...
Section 205.23a - 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 Com... - Sec. 23a. (1) Beginning January 1, 2015, the state treasurer,...
Section 205.24 - 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. - Sec. 24. (1) If a taxpayer fails or refuses to...
Section 205.25 - 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 Le... - Sec. 25. (1) The state treasurer, or an authorized representative...
Section 205.26 - Demand for Immediate Return and Payment of Tax; Jeopardy Assessment; Warrant or Warrant-Notice of Levy; Time for Payment. - Sec. 26. If the state treasurer or the state treasurer's...
Section 205.27 - Prohibited Conduct; Violation; Penalties; Enforcement. - Sec. 27. (1) In the performance of the duties and...
Section 205.27a - 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 Alteratio... - Sec. 27a. (1) If a person liable for a tax...
Section 205.28 - 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 Gros... - Sec. 28. (1) The following conditions apply to all taxes...
Section 205.29 - Taxes, Interest, and Penalties as Lien. - Sec. 29. (1) Taxes administered under this act, together with...
Section 205.29a - 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. - Sec. 29a. (1) If the department files for recording a...
Section 205.30 - Credit or Refund; Interest. - Sec. 30. (1) The department shall credit or refund an...
Section 205.30a - Application of Refund to Liabilities of Taxpayer; Notice; Nonobligated Spouse Allocation Form; False Statement; Penalty; Failure to File Form; Rules; Definitions. - Sec. 30a. (1) If a taxpayer claims a refund that...
Section 205.30b - Report Regarding Application of Revenue Limitation; Petition for Refund; Method of Refund; Escrow Account. - Sec. 30b. (1) Within 45 days after the publication of...
Section 205.30c - Voluntary Disclosure Agreement. - Sec. 30c. (1) The state treasurer, or an authorized representative...
Section 205.31 - 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 Prohibitin... - Sec. 31. (1) If a taxpayer does not satisfy a...