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Bill > SB0583
MI SB0583
MI SB0583Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.
summary
Introduced
09/25/2025
09/25/2025
In Committee
02/19/2026
02/19/2026
Crossed Over
02/19/2026
02/19/2026
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1941 PA 122, entitled"An act to establish the revenue collection duties of the department of treasury; to prescribe its powers and duties as the revenue collection agency of this state; to prescribe certain powers and duties of the state treasurer; to establish the collection duties of certain other state departments for money or accounts owed to this state; to regulate the importation, stamping, and disposition of certain tobacco products; to provide for the transfer of powers and duties now vested in certain other state boards, commissions, departments, and offices; to prescribe certain duties of and require certain reports from the department of treasury; to provide procedures for the payment, administration, audit, assessment, levy of interests or penalties on, and appeals of taxes and tax liability; to prescribe its powers and duties if an agreement to act as agent for a city to administer, collect, and enforce the city income tax act on behalf of a city is entered into with any city; to provide an appropriation; to abolish the state board of tax administration; to prescribe penalties and provide remedies; and to declare the effect of this act,"by amending section 28 (MCL 205.28), as amended by 2023 PA 102, and by adding section 28a.
AI Summary
This bill allows the Michigan Department of Treasury to send tax-related notices to taxpayers electronically, specifically via email, if the taxpayer has provided consent and has not revoked it. This change is an addition to existing law, which primarily requires notices to be sent by personal service or certified mail. The bill also clarifies that notice sent by email is considered complete when it is transmitted to the taxpayer's most recently provided email address. The Department of Treasury will establish the specific procedures for how taxpayers can give or revoke their consent to receive electronic notices and can create rules to implement these provisions under the Administrative Procedures Act of 1969.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred To Committee On Finance (on 02/19/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0583 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billengrossed/Senate/htm/2025-SEBS-0583.htm |
| Fiscal Note/Analysis - Senate: SUMMARY OF BILL REPORTED FROM COMMITTEE | https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0583-F.pdf |
| Fiscal Note/Analysis - Senate: SUMMARY OF INTRODUCED BILL IN COMMITTEE | https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0583-G.pdf |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/Senate/htm/2025-SIB-0583.htm |
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