Act

REVENUE DIVISION OF DEPARTMENT OF TREASURY

Mich. Comp. Laws § 205.1— Department as agency responsible for tax collection; definitions
Mich. Comp. Laws § 205.3— Department and state treasurer; powers and duties
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.4a— Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions
Mich. Comp. Laws § 205.5— Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax
Mich. Comp. Laws § 205.6— Identification of refund opportunity by auditor; notification to taxpayer
Mich. Comp. Laws § 205.6a— Bulletin or letter ruling; reliance by taxpayer; definitions
Mich. Comp. Laws § 205.7— Awarding damages; conditions; limitation
Mich. Comp. Laws § 205.8— Letters and notices sent to taxpayer's official representative
Mich. Comp. Laws § 205.12— Signing orders, certificates, jeopardy assessments, and subpoenas
Mich. Comp. Laws § 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
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.18— Reports
Mich. Comp. Laws § 205.19— Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment
Mich. Comp. Laws § 205.20— Procedures to which taxes subject
Mich. Comp. Laws § 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 commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e)
Mich. Comp. Laws § 205.21a— Credit audit or refund denial; informal conference; notice
Mich. Comp. Laws § 205.21b— Taxpayer subject to use tax audit; offset; "use tax" defined
Mich. Comp. Laws § 205.22— Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation
Mich. Comp. Laws § 205.23— Determination of tax liability; notice; payment of deficiency; interest and penalties
Mich. Comp. Laws § 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 compromise as final
Mich. Comp. Laws § 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
Mich. Comp. Laws § 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 levy
Mich. Comp. Laws § 205.26— Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment
Mich. Comp. Laws § 205.27— Prohibited conduct; violation; penalties; enforcement
Mich. Comp. Laws § 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 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 § 205.28— 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 gross receipts" and "wagering tax" defined
Mich. Comp. Laws § 205.29— Taxes, interest, and penalties as lien
Mich. Comp. Laws § 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
Mich. Comp. Laws § 205.30— Credit or refund; interest
Mich. Comp. Laws § 205.30a— Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions
Mich. Comp. Laws § 205.30b— Report regarding application of revenue limitation; petition for refund; method of refund; escrow account
Mich. Comp. Laws § 205.30c— Voluntary disclosure agreement
Mich. Comp. Laws § 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 prohibiting waiver of criminal and civil penalties; notice