MI HB5812

Modifies the tax administration settlement process in Michigan law to remove references to the state real estate transfer tax act and the health insurance claims assessment act, reflecting their repeal.

Changes various procedural language in tax administration provisions, including replacing "upon" with "on," "shall" with "must," and "his or her" with "the taxpayer's" for consistency and clarity.

Maintains existing audit procedures, informal conference rights, and settlement offer processes for taxpayers disputing tax assessments by the Department of Treasury.

Clarifies that the settlement process applies only to taxes administered under the main revenue collection act, excluding property taxes, tobacco products tax, and city income tax.

Takes effect only upon enactment of Senate Bill (number unspecified) or House Bill 5811 of the 102nd Legislature, establishing a conditional tie-bar with that legislation.