2005 House Bill 4244 / 2006 Public Act 5

Expand certain taxpayer appeal procedures

Introduced in the House

Feb. 9, 2005

Introduced by Rep. Scott Hummel (R-93)

To establish that a taxpayer who serves notice within 60 days to the Department of Treasury protesting a refund denial or certain other appealable tax rulings is entitled to an “informal hearing” and certain other appeal procedures.

Referred to the Committee on Tax Policy

Nov. 30, 2005

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Dec. 6, 2005

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the House 106 to 0 (details)

Received in the Senate

Dec. 7, 2005

Referred to the Committee on Finance

Jan. 19, 2006

Reported without amendment

With the recommendation that the bill pass.

Passed in the Senate 37 to 0 (details)

To establish that a taxpayer who serves notice within 60 days to the Department of Treasury protesting a refund denial or certain other appealable tax rulings is entitled to an “informal hearing” and certain other appeal procedures.

Signed by Gov. Jennifer Granholm

Feb. 3, 2006