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MI SB0583

Bill

Official Source

Status

Engrossed

2/19/2026

Primary Sponsor

Mary Cavanagh

Click for details

Origin

Senate

103rd Legislature

AI Summary

  • Authorizes the Michigan Department of Treasury to send official tax notices to taxpayers via email instead of only by certified mail or personal service
  • Taxpayers must affirmatively consent to receive electronic notices and may revoke that consent at any time
  • Electronic notice is considered complete when the email is transmitted to the taxpayer's most recently provided email address
  • Grants the Department authority to prescribe forms for opting into and out of electronic notifications and to promulgate rules for implementation
  • Amends the Revenue Act (1941 PA 122) by modifying section 28 and adding new section 28a

Legislative Description

Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.

State agencies (existing): treasury

Last Action

Referred To Committee On Finance

2/19/2026

Committee Referrals

Finance2/19/2026
Finance, Insurance, And Consumer Protection9/25/2025

Full Bill Text

No bill text available