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).