Michigan Compiled Laws
Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)
Section 205.7 - Awarding Damages; Conditions; Limitation.

Sec. 7.
If the department intentionally or recklessly disregards a provision of a law, rule, or written guideline or procedure of the department in connection with the determination, collection, or refund of a tax, interest, or penalty under this act or a tax administered under this act, a taxpayer may be awarded actual damages, including reasonable attorney fees, sustained as a result of the department's action. An award under this section shall not exceed $10,000.00. A claim may be brought under this section only if the cause of action arose before January 1, 1996.
History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.7, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.Popular Name: Revenue Act

<< Previous
Next >>

Structure Michigan Compiled Laws

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Section 205.2 - Repealed. 2002, Act 657, Imd.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Section 205.3a - Repealed. 1980, Act 162, Eff.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Section 205.9 - Repealed. 1976, Act 37, Eff.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Section 205.10 - Repealed. 1970, Act 188, Imd.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Section 205.11 - Repealed. 1980, Act 162, Eff.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...