Bill Text: MI SB0070 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Taxation; other; administration; require of the department of treasury to release certain tax information with certain house and senate committee chairs. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: HB 4922'09, SB 0071'09, SB 0774'09
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2009-10-29 - Assigned Pa 0124'09 With Immediate Effect [SB0070 Detail]
Download: Michigan-2009-SB0070-Introduced.html
SENATE BILL No. 70
January 27, 2009, Introduced by Senators CASSIS, GILBERT, JANSEN, PAPPAGEORGE and GARCIA and referred to the Committee on Finance.
A bill to amend 1941 PA 122, entitled
"An act to establish the revenue collection duties of the
department of treasury; to prescribe its powers and duties as the
revenue collection agency of this state; to prescribe certain
powers and duties of the state treasurer; to establish the
collection duties of certain other state departments for money or
accounts owed to this state; to regulate the importation, stamping,
and disposition of certain tobacco products; to provide for the
transfer of powers and duties now vested in certain other state
boards, commissions, departments, and offices; to prescribe certain
duties of and require certain reports from the department of
treasury; to provide procedures for the payment, administration,
audit, assessment, levy of interests or penalties on, and appeals
of taxes and tax liability; to prescribe its powers and duties if
an agreement to act as agent for a city to administer, collect, and
enforce the city income tax act on behalf of a city is entered into
with any city; to provide an appropriation; to abolish the state
board of tax administration; to prescribe penalties and provide
remedies; and to declare the effect of this act,"
by amending section 28 (MCL 205.28), as amended by 2003 PA 114.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 28. (1) The following conditions apply to all taxes
administered under this act unless otherwise provided for in the
specific tax statute:
(a) Notice, if required, shall be given either by personal
service or by certified mail addressed to the last known address of
the taxpayer. Service upon the department may be made in the same
manner.
(b) An injunction shall not issue to stay proceedings for the
assessment and collection of a tax.
(c) In addition to the mode of collection provided in this
act, the department may institute an action at law in any county in
which the taxpayer resides or transacts business.
(d) The state treasurer may request in writing information or
records in the possession of any other department, institution, or
agency of state government for the performance of duties under this
act. Departments, institutions, or agencies of state government
shall furnish the information and records upon receipt of the state
treasurer's request. Upon request of the state treasurer, any
department, institution, or agency of state government shall hold a
hearing under the administrative procedures act of 1969, 1969 PA
306, MCL 24.201 to 24.328, to consider withholding a license or
permit of a person for nonpayment of taxes or accounts collected
under this act.
(e) Except as otherwise provided in section 30c, the state
treasurer or an employee of the department shall not compromise or
reduce in any manner the taxes due to or claimed by this state or
unpaid accounts or amounts due to any department, institution, or
agency of state government. This subdivision does not prevent a
compromise of interest or penalties, or both.
(f) Except as otherwise provided in this subdivision, an
employee, authorized representative, or former employee or
authorized representative of the department or anyone connected
with the department shall not divulge any facts or information
obtained in connection with the administration of a tax or
information or parameters that would enable a person to ascertain
the audit selection or processing criteria of the department for a
tax administered by the department. An employee or authorized
representative shall not willfully inspect any return or
information contained in a return unless it is appropriate for the
proper administration of a tax law administered under this act. A
person may disclose information described in this subdivision if
the disclosure is required for the proper administration of a tax
law administered under this act or the general property tax act,
1893
PA 206, MCL 211.1 to 211.157 211.155, pursuant to a judicial
order sought by an agency charged with the duty of enforcing or
investigating support obligations pursuant to an order of a court
in a domestic relations matter as that term is defined in section 2
of the friend of the court act, 1982 PA 294, MCL 552.502, or
pursuant to a judicial order sought by an agency of the federal,
state, or local government charged with the responsibility for the
administration or enforcement of criminal law for purposes of
investigating or prosecuting criminal matters or for federal or
state grand jury proceedings or a judicial order if the taxpayer's
liability for a tax administered under this act is to be
adjudicated by the court that issued the judicial order. A person
may disclose the adjusted gross receipts and the wagering tax paid
by a casino licensee licensed under the Michigan gaming control and
revenue
act, the Initiated Law of 1996
IL 1, MCL 432.201 to
432.226, pursuant to section 18, sections 341, 342, and 386 of the
management and budget act, 1984 PA 431, MCL 18.1341, 18.1342, and
18.1386, or authorization by the executive director of the gaming
control board. However, the state treasurer or a person designated
by the state treasurer may divulge information set forth or
disclosed in a return or report or by an investigation or audit to
any department, institution, or agency of state government upon
receipt of a written request from a head of the department,
institution, or agency of state government if it is required for
the effective administration or enforcement of the laws of this
state, to a proper officer of the United States department of
treasury, and to a proper officer of another state reciprocating in
this privilege. The state treasurer may enter into reciprocal
agreements with other departments of state government, the United
States department of treasury, local governmental units within this
state, or taxing officials of other states for the enforcement,
collection, and exchange of data after ascertaining that any
information provided will be subject to confidentiality
restrictions substantially the same as the provisions of this act.
The state treasurer shall divulge information as described in the
following sentence concerning the Michigan business tax act, 2007
PA 36, MCL 208.1101 to 208.1601, that is derived from a return, a
report, an investigation, or an audit to the chairpersons of the
senate and house of representatives standing committees that have
jurisdiction over matters relating to taxation and finance, the
director of the senate fiscal agency, and the director of the house
fiscal agency upon receipt of a written request from the
chairperson or director. The state treasurer shall divulge the
following information as provided in this subdivision:
(i) Apportioned business income tax base.
(ii) Apportioned modified gross receipts tax base.
(iii) Business income tax liability.
(iv) Itemization of all additional credits.
(v) Modified gross receipts tax liability.
(vi) Total alternative credits.
(vii) Total final liability.
(viii) Total liability before credits.
(ix) The items described in subparagraph (i) to (viii) broken
down by business sector and by firm size.
(2) A person who violates subsection (1)(e), (1)(f), or (4) is
guilty of a felony, punishable by a fine of not more than
$5,000.00, or imprisonment for not more than 5 years, or both,
together with the costs of prosecution. In addition, if the offense
is committed by an employee of this state, the person shall be
dismissed from office or discharged from employment upon
conviction.
(3) A person liable for any tax administered under this act
shall keep accurate and complete records necessary for the proper
determination of tax liability as required by law or rule of the
department.
(4) A person who receives information under subsection (1)(f)
for the proper administration of the general property tax act, 1893
PA
206, MCL 211.1 to 211.157 211.155, shall not willfully disclose
that information for any purpose other than the administration of
the
general property tax act, 1893 PA 206, MCL 211.1 to 211.157
211.155. A person who violates this subsection is subject to the
penalties provided in subsection (2).
(5) As used in subsection (1), "adjusted gross receipts" and
"wagering tax" mean those terms as described in the Michigan gaming
control
and revenue act, the Initiated Law of 1996 IL 1, MCL
432.201 to 432.226.
