§ 205.1 |
Department as agency responsible for tax collection; definitions |
§ 205.2 |
Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002 |
§ 205.3 |
Department and state treasurer; powers and duties generally |
§ 205.3a |
Repealed. 1980, Act 162, Eff. Sept. 17, 1980 |
§ 205.4 |
Submitting rules for public hearing; developing and assembling guidelines into employee handbook; publishing and distributing handbook for taxpayers and tax preparers |
§ 205.5 |
Brochure listing and explaining taxpayer’s protections and recourses; communication concerning determination or collection of tax |
§ 205.6 |
Identification of refund opportunity by auditor; notification to taxpayer |
§ 205.6a |
Bulletin or letter ruling; reliance by taxpayer; definitions |
§ 205.7 |
Awarding damages; conditions; limitation |
§ 205.8 |
Letters and notices sent to taxpayer’s official representative |
§ 205.9 |
Repealed. 1976, Act 37, Eff. Dec. 31, 1977 |
§ 205.10 |
Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970 |
§ 205.11 |
Repealed. 1980, Act 162, Eff. Sept. 17, 1980 |
§ 205.12 |
Signing orders, certificates, jeopardy assessments, and subpoenas |
§ 205.13 |
Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection of support by department of human services |
§ 205.14 |
Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment of tax; court action; damages awarded; definitions |
§ 205.15, 205.16 |
Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970 |
§ 205.17 |
Repealed. 1980, Act 162, Eff. Sept. 17, 1980 |
§ 205.18 |
Reports |
§ 205.19 |
Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department of treasury; allocation of payment |
§ 205.20 |
Procedures to which taxes subject |
§ 205.21 |
Failure or refusal to make return or payment; obtaining information on which to base assessment; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund |
§ 205.21a |
Credit audit or refund denial; informal conference; notice |
§ 205.21b |
Taxpayer subject to use tax audit; offset; “use tax” defined |
§ 205.22 |
Appeal; procedure; assessment, decision, or order as final and not reviewable |
§ 205.23 |
Determination of tax liability; notice; payment of deficiency; interest and penalties |
§ 205.24 |
Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure to pay estimated tax payment; waiver of interest and penalty |
§ 205.25 |
Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptions; effect of levy on salary or wages; service of warrant-notice of levy |
§ 205.26 |
Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment |
§ 205.27 |
Prohibited conduct; violation; penalties; enforcement |
§ 205.27a |
Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim for refund; fraud or failure to notify of alteration or modification of fe |
§ 205.28 |
Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; “adjusted gross receipts” and “wagering tax” defined |
§ 205.29 |
Taxes, interest, and penalties as lien |
§ 205.29a |
Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in error; release of levy issued in error |
§ 205.30 |
Credit or refund |
§ 205.30a |
Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions |
§ 205.30b |
Report regarding application of revenue limitation; petition for refund; method of refund; escrow account |
§ 205.30c |
Voluntary disclosure agreement |
§ 205.31 |
Waiver of criminal and civil penalties; conditions; amnesty program; prohibition; notice; payment in installments |