Bill Text: MI SB0755 | 2017-2018 | 99th Legislature | Introduced


Bill Title: Taxation; administration; eligibility for refund on tax overpayment under certain conditions; allow. Amends sec. 22 of 1941 PA 122 (MCL 205.22).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-18 - Referred To Committee On Finance [SB0755 Detail]

Download: Michigan-2017-SB0755-Introduced.html

 

 

 

 

 

 

 

 

 

 

 

 

 

SENATE BILL No. 755

 

 

January 18, 2018, Introduced by Senators PROOS, HANSEN, BRANDENBURG, CASPERSON, COLBECK, KOWALL, EMMONS, MACGREGOR, KNOLLENBERG, ROBERTSON, JONES and NOFS 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 22 (MCL 205.22), as amended by 2015 PA 79.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 22. (1) A taxpayer aggrieved by an assessment, decision,

 

or order of the department may appeal the contested portion of the


assessment, decision, or order to the tax tribunal within 60 days,

 

or to the court of claims within 90 days after the assessment,

 

decision, or order. The uncontested portion of an assessment,

 

order, or decision shall be paid as a prerequisite to appeal.

 

However, an action shall be commenced in the court of claims within

 

6 months after payment of the tax or an adverse determination of

 

the taxpayer's claim for refund, whichever is later, if the payment

 

of the tax or adverse determination of the claim for refund

 

occurred under the former single business tax act, 1975 PA 228, and

 

before May 1, 1986.

 

     (2) An appeal under this section shall be perfected as

 

provided under the tax tribunal act, 1973 PA 186, MCL 205.701 to

 

205.779, and rules promulgated under that act for the tax tribunal,

 

or chapter 64 of the revised judicature act of 1961, 1961 PA 236,

 

MCL 600.6401 to 600.6475, and rules adopted under that chapter for

 

the court of claims.

 

     (3) A taxpayer or the department may take an appeal by right

 

from a decision of the tax tribunal or the court of claims to the

 

court of appeals. The appeal shall be taken on the record made

 

before the tax tribunal or the court of claims. The taxpayer or

 

department may take further appeal to the supreme court in

 

accordance with the court rules provided for appeals to the supreme

 

court.

 

     (4) The assessment, decision, or order of the department, if

 

not appealed in accordance with this section, is final and is not

 

reviewable in any court by mandamus, appeal, or other method of

 

direct or collateral attack.


     (5) An assessment is final, conclusive, and not subject to

 

further challenge after 90 days after the issuance of the

 

assessment, decision, or order of the department, and a person is

 

not entitled to a refund of any tax, interest, or penalty paid

 

pursuant to an assessment unless the aggrieved person has appealed

 

the assessment in the manner provided by this section.

 

     (6) For the 2015-2016 fiscal year, $200,000.00 is appropriated

 

from the general fund to the court of claims for operations due to

 

the anticipated increased caseload from the changes in the

 

amendatory act that added this subsection.

 

     (7) Notwithstanding subsections (4) and (5), regardless of

 

whether the taxpayer has appealed the assessment under this section

 

or not, if the department issues a notice, letter ruling, or

 

revenue administrative bulletin that expresses a change in the

 

position of the department on 1 or more specific tax matters that

 

affects the taxpayer and it is within the time period specified as

 

the statute of limitations in section 27a, the taxpayer may

 

petition the department for a refund of the amount paid based on

 

the department's change in interpretation.

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