MI SB0327

Requires the Department of Treasury to electronically file a request for rule-making by January 1, 2015, establishing standards for fair and courteous treatment of the public by department contractors, consultants, and agents.

Mandates that all statutes and rules be fairly and consistently applied to all taxpayers, and prohibits the use of collection goals or quotas during tax audits or examinations of records under the uniform unclaimed property act.

Provides that taxpayers may be awarded actual damages, including reasonable attorney fees, up to $45,000 if the department intentionally uses collection goals or quotas in conducting audits or unclaimed property examinations.

Requires the Department of Treasury to publish a handbook for taxpayers and tax preparers containing audit and collection procedures, available at cost not exceeding actual publication expenses.

Took effect immediately upon approval by the Governor on June 24, 2014, and filing with the Secretary of State on July 2, 2014.