2023 Michigan Laws 205.5 – Brochure listing and explaining taxpayer’s protections and recourses; communication concerning determination or collection of tax
Current as of: 2023 | Check for updates
|
Other versions
(1) The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer’s protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following:
(a) A taxpayer’s protections and the department’s obligations during an audit.
(b) Both the administrative and judicial procedures for appealing a departmental decision.
(c) The procedures for claiming refunds and filing complaints.
(d) The means by which the department may enforce a tax statute, including assessment, jeopardy assessment, and enforcement of a lien.
(2) The department shall include the brochure prepared as required under subsection (1) with a communication to a taxpayer concerning the determination or collection of a tax administered under this act. The department may take the actions necessary to prevent sending multiple brochures to the same taxpayer.