2005 House Bill 5358 / 2006 Public Act 8

Require tax appeal right notices be sent

Introduced in the House

Oct. 25, 2005

Introduced by Rep. Lorence Wenke (R-63)

To require the Department of Treasury to notify a taxpayer subject to an audit the amount of any refund identified during the audit and owed to the taxpayer, as well as the taxpayer's right to an appeal. If the taxpayer disputes the findings of the audit, the taxpayer would have to notify the department within 30 days of the department's notice, and would be entitled to an informal conference.

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 substitute (S-1) be adopted and that the bill then pass.

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 Senate 37 to 0 (details)

To require the Department of Treasury to notify a taxpayer subject to an audit the amount of any refund identified during the audit and owed to the taxpayer, as well as the taxpayer's right to an appeal. If the taxpayer disputes the findings of the audit, the taxpayer would have to notify the department within 30 days of the department's notice, and would be entitled to an informal conference.

Received in the House

Jan. 19, 2006

Jan. 24, 2006

Passed in the House 106 to 0 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Jennifer Granholm

Feb. 3, 2006