Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.
Take action
Record your position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill modifies the Michigan Department of Treasury’s rules for delivering tax notices. It allows taxpayers to receive tax notices electronically if they consent, and it establishes a process for revoking that consent. The bill also updates existing rules regarding how the department can communicate with taxpayers, including requirements for record-keeping and reporting on the Michigan Business Tax Act. It adds a new section allowing for electronic notice delivery and outlines the procedures for consenting to and withdrawing from electronic notification.
Key provisions
- Allows taxpayers to consent to receive tax notices electronically.
- Establishes a process for taxpayers to revoke their consent to receive electronic notices.
- Updates rules regarding how the Department of Treasury can communicate with taxpayers.
- Requires businesses to maintain accurate tax records.
- Mandates annual reporting on the Michigan Business Tax Act.
- Defines ‘adjusted gross receipts’ and ‘wagering tax’ for gaming revenue reporting.
- Specifies that email notice is complete upon transmission.
- Adds a new section (28a) specifically addressing electronic notice consent and revocation.
Who is affected
- Taxpayers
- The Michigan Department of Treasury
- Businesses operating in Michigan
- Individuals subject to state taxes
Notable changes
Bill text
Read the latest version inline or switch to a previous version.
Document of record
- Version
- Senate Introduced Bill
- Published
- Not published in the source record
This version is published only as a document. Open the viewer to read it here, or download the file.
Sponsors
Official sponsors from legislative records.
No sponsors are on record.
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours