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MI SB0100
Bill
AI Summary
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Eliminates the requirement that taxpayers pay the uncontested portion of an assessment before appealing to the tax tribunal or court of claims.
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Maintains existing appeal deadlines of 60 days to the tax tribunal or 90 days to the court of claims after receiving an assessment, decision, or order.
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Preserves the finality of assessments after 90 days if not appealed, with no refund entitlement without proper appeal.
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Appropriates $200,000 from the general fund to the court of claims for the 2015-2016 fiscal year to handle anticipated increased caseload from this change.
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Effective 91 days after the adjournment of the 2015 regular legislative session.
Legislative Description
Taxation; administration; prepayment of tax, penalty, and interest requirement as a prerequisite to filing a case regarding the assessment of tax in the Michigan court of claims; eliminate. Amends sec. 22 of 1941 PA 122 (MCL 205.22).
Taxation: administration
Last Action
Assigned Pa 0079'15
6/17/2015