June 10, 2015, Introduced by Reps. Byrd, Chang, Gay-Dagnogo, Santana, Banks, Pagan, Love, Geiss, Townsend, Zemke, Driskell, Durhal, Hovey-Wright, Plawecki, Glenn, Garrett, Cochran, Schor, Greig, Yanez, Talabi, Rutledge, Kosowski, Hoadley and Leutheuser and referred to the Committee on Tax Policy.
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 13 (MCL 205.13), as amended by 2006 PA 615.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 13. (1) The department of treasury shall administer and
enforce the following laws and shall succeed to and is vested with
all of the powers, duties, functions, responsibilities, and
jurisdiction now or hereafter conferred upon the following:
(a) State board of tax administration, by the general sales
tax act, 1933 PA 167, MCL 205.51 to 205.78, and by the use tax act,
1937 PA 94, MCL 205.91 to 205.111.
(b) Auditor general, by 1905 PA 282, MCL 207.1 to 207.21, and
by the Michigan estate tax act, 1899 PA 188, MCL 205.201 to
205.256.
(c) State tax commission, by 1929 PA 48, MCL 205.301 to
205.317.
(d) State tax commission, by section 61524 of the natural
resources and environmental protection act, 1994 PA 451, MCL
324.61524.
(e) The department shall succeed to and is vested with all
powers, duties, functions, responsibilities, and jurisdiction of
the attorney general over the collection of all past due money and
accounts that are owing to the state of Michigan or any department,
commission, or institution of this state, vested in the attorney
general by 1927 PA 375, MCL 14.131 to 14.134.
(f) For cities that enter into an agreement with the
department
of treasury pursuant to under
section 9 of chapter 1 of
the city income tax act, 1964 PA 284, MCL 141.509, the department
of treasury is vested with all the powers, duties, functions,
responsibilities, and jurisdiction to administer, collect under,
and enforce the city income tax act, 1964 PA 284, MCL 141.501 to
141.787, as provided in the city income tax act, 1964 PA 284, MCL
141.501 to 141.787, and the agreement. The department of treasury
shall not charge to or collect from a taxpayer any amount not
otherwise authorized by law in conjunction with the collection of
the
tax pursuant to under an agreement entered into under section 9
of chapter 1 of the city income tax act, 1964 PA 284, MCL 141.509.
The department of treasury is authorized to use the procedures of
administration, audit, assessment, interest, penalty, and appeal
provided in sections 21 to 30 for city income taxes collected under
an agreement entered into with a city under section 9 of chapter 1
of the city income tax act, 1964 PA 284, MCL 141.509.
(2) The department of health and human services and its
designees are vested with all of the powers, duties, functions,
responsibilities, and jurisdiction of the department of treasury
under this act for the enforcement, investigation, and collection
of support owed to this state.
(3) Except as otherwise provided in this act, each state
officer, department, board, commission, or agency from time to time
shall forward to the department of treasury statements of all
delinquent and past due money, specific taxes, and accounts owing
or belonging to this state, or any officer, department, board,
commission, or agency of this state together with any information
necessary to enable the department to carry out the purposes of
this act. The department shall do all of the following:
(a) Keep an accurate record and account of all of the
statements.
(b) Enforce payment and collection of the money, specific
taxes, or accounts.
(c) Keep an accurate account of all money, specific taxes, or
accounts collected.
(d) Report monthly all collections made to the officer,
department, board, commission, or agency to which the indebtedness
was incurred.
(e) Pay monthly to the state treasurer all money collected
unless otherwise provided by law.
(4) The department of health and human services or its
designee authorized under subsection (2) to collect support owed to
this state may settle and compromise claims and accounts and
receive and issue receipts for collections and payments, subject to
the authority granted to it by the social security act, 42 USC 301
to
1397jj, 1397mm, the office of child support act, 1971 PA 174,
MCL 400.231 to 400.240, and the support and parenting time
enforcement act, 1982 PA 295, MCL 552.601 to 552.650.