2007 House Bill 4891

Clarify retroactive tax rulings limitation law

Introduced in the House

June 7, 2007

Introduced by Rep. Tim Melton (D-29)

To clarify a <a href="http://www.michiganvotes.org/2005-HB-5362">law</a> establishing that a taxpayer has a right to rely on bulletins and private letter rulings from the Department of Treasury regarding tax law regulations and interpretations without penalty if the department later changes the ruling and retroactively seeks to levy a penalty. The bill would define “penalty” as making a taxpayer subject to tax, penalty or interest.

Referred to the Committee on Tax Policy

July 25, 2007

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Aug. 21, 2007

Passed in the House 106 to 0 (details)

Received in the Senate

Aug. 22, 2007

Referred to the Committee on Finance