MI HB4706

Transfers powers and duties of the state board of tax administration, auditor general, and state tax commission to the department of treasury for administering sales tax, use tax, estate tax, and other specified taxes.

Authorizes the department of treasury to collect past due money and accounts owed to Michigan or any state department, commission, or institution, assuming responsibilities previously held by the attorney general under 1927 PA 375.

Grants the department of treasury authority to administer and collect city income taxes for cities that enter into agreements under the City Income Tax Act, using procedures for administration, audit, assessment, interest, penalties, and appeals.

Allows the department of health and human services and its designees to enforce, investigate, and collect support owed to the state with the same powers and duties previously vested in the department of treasury.

Requires the department of treasury to maintain records of all delinquent accounts, enforce collection, account for collected funds, provide monthly reports to creditor agencies, and remit collections monthly to the state treasurer.