Michigan Compiled Laws
Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)
Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

Michigan Compiled Laws

Chapter 205 - Taxation

Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)

Section 205.1 - Department as Agency Responsible for Tax Collection; Definitions.

Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.

Section 205.3 - Department and State Treasurer; Powers and Duties.

Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

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.

Section 205.4a - Taxpayer Protection Act; Paid Tax Preparers; Prohibitions; Injunctions; Definitions.

Section 205.5 - Brochure Listing and Explaining Taxpayer's Protections and Recourses; Communication Concerning Determination or Collection of Tax.

Section 205.6 - Identification of Refund Opportunity by Auditor; Notification to Taxpayer.

Section 205.6a - Bulletin or Letter Ruling; Reliance by Taxpayer; Definitions.

Section 205.7 - Awarding Damages; Conditions; Limitation.

Section 205.8 - Letters and Notices Sent to Taxpayer's Official Representative.

Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

Section 205.12 - Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas.

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.

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.

Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

Section 205.18 - Reports.

Section 205.19 - Remittances of Taxes; Income Tax Withholding; Failure to Remit Tax; Penalties; Disposition of Money Not Paid to Department; Allocation of Payment.

Section 205.20 - Procedures to Which Taxes Subject.

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...

Section 205.21a - Credit Audit or Refund Denial; Informal Conference; Notice.

Section 205.21b - Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined.

Section 205.22 - Appeal; Procedure; Assessment, Decision, or Order as Final and Not Reviewable; Appropriation.

Section 205.23 - Determination of Tax Liability; Notice; Payment of Deficiency; Interest and Penalties.

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...

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.

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...

Section 205.26 - Demand for Immediate Return and Payment of Tax; Jeopardy Assessment; Warrant or Warrant-Notice of Levy; Time for Payment.

Section 205.27 - Prohibited Conduct; Violation; Penalties; Enforcement.

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...

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...

Section 205.29 - Taxes, Interest, and Penalties as Lien.

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.

Section 205.30 - Credit or Refund; Interest.

Section 205.30a - Application of Refund to Liabilities of Taxpayer; Notice; Nonobligated Spouse Allocation Form; False Statement; Penalty; Failure to File Form; Rules; Definitions.

Section 205.30b - Report Regarding Application of Revenue Limitation; Petition for Refund; Method of Refund; Escrow Account.

Section 205.30c - Voluntary Disclosure Agreement.

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...