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.