Act 122 of 1941 - REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31)
- Section 205.1 - Department as agency responsible for tax collection; definitions.
- Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.
- Section 205.3 - Department and state treasurer; powers and duties generally.
- Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.4 - Submitting rules for public hearing; developing and assembling guidelines into employee handbook; publishing and distributing handbook for taxpayers and tax preparers.
- Section 205.5 - Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.
- Section 205.6 - Identification of refund opportunity by auditor; notification to taxpayer.
- Section 205.6a - Bulletin or letter ruling; reliance by taxpayer; definitions.
- Section 205.7 - Awarding damages; conditions; limitation.
- Section 205.8 - Letters and notices sent to taxpayer's official representative.
- Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977.
- Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
- Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.12 - Signing orders, certificates, jeopardy assessments, and subpoenas.
- Section 205.13 - Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection o
- Section 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 actio
- Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
- Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.18 - Reports.
- Section 205.19 - Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department of treasury; allocation of payment.
- Section 205.20 - Procedures to which taxes subject.
- Section 205.21 - Failure or refusal to make return or payment; obtaining information on which to base assessment; procedure; determination of refund as result of audit; appeal; frivolous protest; pena
- Section 205.21a - Credit audit or refund denial; informal conference; notice.
- Section 205.21b - Taxpayer subject to use tax audit; offset; "use tax" defined.
- Section 205.22 - Appeal; procedure; assessment, decision, or order as final and not reviewable.
- Section 205.23 - Determination of tax liability; notice; payment of deficiency; interest and penalties.
- Section 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
- Section 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 o
- Section 205.26 - Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment.
- Section 205.27 - Prohibited conduct; violation; penalties; enforcement.
- Section 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 f
- Section 205.28 - Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michigan business tax act;
- Section 205.29 - Taxes, interest, and penalties as lien.
- Section 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 i
- Section 205.30 - Credit or refund.
- Section 205.30a - Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions.
- Section 205.30b - Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.
- Section 205.30c - Voluntary disclosure agreement.
- Section 205.31 - Waiver of criminal and civil penalties; conditions; amnesty program; prohibition; notice; payment in installments.