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2006 House Bill 6449: Require release of tax liability information for liquor license transfer

Public Act 547 of 2006

Introduced by Rep. Jerry Kooiman R- on September 7, 2006
To prohibit the transfer of a liquor license unless the seller signs a release allowing the Department of Treasury to disclose to the buyer any information regarding an existing tax liability, existing tax liens, or any administrative, judicial, or other actions commenced by the department regarding a tax liability attached to the license or the business.   Official Text and Analysis.
Referred to the House Regulatory Reform Committee on September 7, 2006
Reported in the House on November 28, 2006
With the recommendation that the substitute (H-3) be adopted and that the bill then pass.
Substitute offered in the House on November 29, 2006
To replace the previous version of the bill with one that does not require a tax clearance certificate, but does require the liquor license buyer be notified that such a thing is available and prudent.
The substitute passed by voice vote in the House on November 29, 2006
To require the Michigan Liquor Control Code to provide a notice on a liquor license transfer application that the purchaser or transferee can obtain a certificate from the Department of Treasury that the previous license holder does not owe any back taxes. Note: A liquor license transferee becomes responsible for any tax liabilities attached to that license. The bill was introduced after news reports were broadcast of a Grand Rapids small business owner who got stuck with tens of thousands of dollars in back taxes owed by the previous owner.
Received in the Senate on November 30, 2006
Referred to the Senate Economic Development, Small Business and Regulatory Reform Committee on November 30, 2006
Reported in the Senate on December 12, 2006
With the recommendation that the bill pass.
Signed by Gov. Jennifer Granholm on December 28, 2006