SB-0100, As Passed House, May 27, 2015

 

 

 

 

 

 

 

 

 

 

 

HOUSE SUBSTITUTE FOR

 

SENATE BILL NO. 100

 

 

 

 

 

 

 

 

 

 

 

 

     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 2007 PA 194.

 

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 35 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. In an appeal to the court of claims, the

 

appellant shall first pay the tax, including any applicable

 

penalties and interest, under protest and claim a refund as part of

 

the appeal.

 

     (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.