MI SB0884

Establishes a tax amnesty period from May 15, 2011 through June 30, 2011 during which taxpayers can request waiver of all criminal and civil penalties for failing to file returns, failing to pay taxes, or making excessive refund claims.

Requires amnesty applicants to submit written requests on department-prescribed forms, file any unfiled or amended returns, and make full payment of tax and interest owed for any prior period ending by December 31, 2009.

Allows the state treasurer to waive penalties for taxpayers who fail to satisfy tax liability or make excessive refund claims due to reliance on erroneous written information from the department.

Excludes from amnesty eligibility taxpayers already eligible for voluntary disclosure agreements, those under criminal investigation, and those convicted of felonies related to tax or federal income tax law.

Appropriates $6,800,000 from amnesty program revenues to the Department of Treasury for program administration, public awareness, technology systems changes, staffing, and implementation costs through September 30, 2012.