Michigan · Statutes
Act Act-122-of-1941
34 sections
34 sections
- Mich. Comp. Laws § 205.1Department as agency responsible for tax collection; definitions.
- Mich. Comp. Laws § 205.3Department and state treasurer; powers and duties.
- Mich. Comp. Laws § 205.4Submitting 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.
- Mich. Comp. Laws § 205.4aTaxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions.
- Mich. Comp. Laws § 205.5Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.
- Mich. Comp. Laws § 205.6Identification of refund opportunity by auditor; notification to taxpayer.
- Mich. Comp. Laws § 205.6aBulletin or letter ruling; reliance by taxpayer; definitions.
- Mich. Comp. Laws § 205.7Awarding damages; conditions; limitation.
- Mich. Comp. Laws § 205.8Letters and notices sent to taxpayer's official representative.
- Mich. Comp. Laws § 205.12Signing orders, certificates, jeopardy assessments, and subpoenas.
- Mich. Comp. Laws § 205.13Administration 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.
- Mich. Comp. Laws § 205.14Tobacco 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.
- Mich. Comp. Laws § 205.18Reports.
- Mich. Comp. Laws § 205.19Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment.
- Mich. Comp. Laws § 205.20Procedures to which taxes subject.
- Mich. Comp. Laws § 205.21Failure 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 commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e).
- Mich. Comp. Laws § 205.21aCredit audit or refund denial; informal conference; notice.
- Mich. Comp. Laws § 205.21bTaxpayer subject to use tax audit; offset; "use tax" defined.
- Mich. Comp. Laws § 205.22Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation.
- Mich. Comp. Laws § 205.23Determination of tax liability; notice; payment of deficiency; interest and penalties.
- Mich. Comp. Laws § 205.23aCompromise; 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 compromise as final.
- Mich. Comp. Laws § 205.24Failure 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.
- Mich. Comp. Laws § 205.25Demand 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 levy.
- Mich. Comp. Laws § 205.26Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment.
- Mich. Comp. Laws § 205.27Prohibited conduct; violation; penalties; enforcement.
- Mich. Comp. Laws § 205.27aSelling 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 alteration or modification of federal tax liability; assessment and payment of tax, penalties, and interest; extension of statute of limitations; assessing responsible person; conditions to paying claim for refund; schedule; filing claim under former act; assessing tax or reducing overpayment; approval of tax refund; conditions; filing as combined, consolidated, or composite return; taxes to which subsection (5) applicable; definitions.
- Mich. Comp. Laws § 205.28Conditions 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 gross receipts" and "wagering tax" defined.
- Mich. Comp. Laws § 205.29Taxes, interest, and penalties as lien.
- Mich. Comp. Laws § 205.29aRecording 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.
- Mich. Comp. Laws § 205.30Credit or refund; interest.
- Mich. Comp. Laws § 205.30aApplication of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions.
- Mich. Comp. Laws § 205.30bReport regarding application of revenue limitation; petition for refund; method of refund; escrow account.
- Mich. Comp. Laws § 205.30cVoluntary disclosure agreement.
- Mich. Comp. Laws § 205.31Waiver 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 prohibiting waiver of criminal and civil penalties; notice.