2005 House Bill 5361 / 2006 Public Act 11

Extend taxpayer’s deadline to appeal disputed tax

Introduced in the House

Oct. 25, 2005

Introduced by Rep. Jim Marleau (R-46)

To extend from 30 days to 60 days the deadline for a taxpayer to request a Department of Treasury “informal conference” process after the department sends a notice to assess in a tax dispute.

Referred to the Committee on Tax Policy

Nov. 30, 2005

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 6, 2005

Passed in the House 106 to 0 (details)

To extend from 30 days to 60 days the deadline for a taxpayer to request a Department of Treasury “informal conference” process after the department sends a notice to assess in a tax dispute.

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-2) 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 extend from 30 days to 60 days the deadline for a taxpayer to request a Department of Treasury “informal conference” process after the department sends a notice to assess in a tax dispute.

Received in the House

Jan. 19, 2006

Jan. 24, 2006

Amendment offered by Reps. Fulton Sheen (R-88) and Fulton Sheen (R-88)

To clarify that a taxpayer who wishes to withdraw from the informal conference process must submit a written notice, and that the Department of Treasury must then issee a decision, including a final assessment of taxes owed if appropriate. The taxpayer can then proceed to appeal this as provided by law. Essentially, this prevents the process from being dragged out and provides certainty one way or another.

The amendment passed by voice vote

Passed in the House 106 to 0 (details)

To concur with the Senate-passed version of the bill, after adding language clarifying the process and the duty of the Department of Treasury to issue timely determinations.

Received in the Senate

Jan. 25, 2006

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

Passed in the Senate 37 to 0 (details)

Signed by Gov. Jennifer Granholm

Feb. 3, 2006