MI HB6211

Establishes a 60-day tax amnesty period ending June 30, 2011, during which the state treasurer shall waive all criminal and civil penalties for taxpayers who failed to file returns, pay taxes, or made excessive refund claims for taxes due before January 1, 2010.

Requires taxpayers seeking amnesty to submit a written request on a department-prescribed form, file a return or amended return, and pay all tax and interest due either in a lump sum or installments.

Allows individual taxpayers to pay remaining amounts in installments if they submit at least $10,000 or 50% of the tax and interest due initially, with remaining balance due within 90 days after amnesty period ends; non-individual taxpayers must submit $100,000 or 50%.

Appropriates $1,500,000 from amnesty-generated revenues to the Department of Treasury for fiscal year 2011 for administration of the amnesty program and enhanced tax compliance efforts.

Requires the Department of Treasury to competitively bid and contract with an eligible third-party collection agency to collect amnesty-eligible debt on a contingency fee basis, with the contract awarded at least 120 days before the amnesty period begins.