March 24, 2005, Introduced by Senators TOY, CASSIS, JELINEK, BARCIA, KUIPERS, GARCIA and BIRKHOLZ and referred to the Committee on Finance.
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. If the department selects a return for manual
review, within 10 days of that selection, the department shall send
a notification to the taxpayer that contains all of the following:
(a) That the taxpayer's return was selected for manual review
by the department.
(b) The approximate time frame in which the department will
conduct the manual review of the return.
(c) The name, title, and telephone number of a contact person
at the department of treasury who can answer the taxpayer's
questions regarding the manual review.