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MI HB5876

MI HB5876
Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5880'26, HB 5874'26


summary

Introduced
04/22/2026
In Committee
04/22/2026
Crossed Over
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 21 (MCL 205.21), as amended by 2017 PA 215.

AI Summary

This bill modifies the process for settling tax disputes with the state, primarily by updating language to reflect the repeal of the state real estate transfer tax act, which was a tax on the sale of real property. The bill makes several technical changes to clarify procedures for taxpayers and the Department of Treasury, such as ensuring that settlement offers and discussions are not admissible as evidence in future legal proceedings and that certain settlement information is exempt from public disclosure under the Freedom of Information Act. It also refines the language around when a protest is considered frivolous and the timelines for completing audits and issuing final assessments.

Committee Categories

Government Affairs

Sponsors (18)

Last Action

Bill Electronically Reproduced 04/22/2026 (on 04/23/2026)

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