SB-0347, As Passed Senate, September 7, 2005

 

 

 

 

 

 

 

 

 

 

 

SUBSTITUTE FOR

 

SENATE BILL NO. 347

 

 

 

 

 

 

 

 

 

 

 

 

     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 the state; to prescribe certain powers

and duties of the state treasurer; 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,"

 

(MCL 205.1 to 205.31) by adding section 21a.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 21a. (1) The department of treasury shall work with the

 

area offices on services to the aging to develop and implement a

 


taxpayer preparation assistance program that prioritizes the

 

processing of tax filings for senior citizens.

 

     (2) The department shall report to each house of the

 

legislature every 2 years on the operations of the taxpayer

 

preparation assistance program described in subsection (1).