Home/Michigan/Statutes/Ch. 205: TAXATION/Act 122 of 1941: REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)/§ 205.7
Michigan Statutes

§ 205.7 — Awarding damages; conditions; limitation.

Michigan § 205.7
JurisdictionMichigan
Ch. 205TAXATION
Act 122 of 1941REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)

This text of Michigan § 205.7 (Awarding damages; conditions; limitation.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mich. Comp. Laws § 205.7 (2026).

Text

REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.7 Awarding damages; conditions; limitation. Sec.

7.If the department intentionally or recklessly disregards a provision of a law, rule, or written guideline or procedure of the department in connection with the determination, collection, or refund of a tax, interest, or penalty under this act or a tax administered under this act, a taxpayer may be awarded actual damages, including reasonable attorney fees, sustained as a result of the department's action. An award under this section shall not exceed $10,000.00. A claim may be brought under this section only if the cause of action arose before January 1, 1996.

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Legislative History

Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.7, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982. Popular Name: Revenue Act

Nearby Sections

15
§ 205.1
Department as agency responsible for tax collection; definitions.
§ 205.10
§ 205.10
§ 205.100
Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.
§ 205.100a
Receipt and collection of local community stabilization share.
§ 205.101
Refund or credit for returned tangible personal property or service; written notice.
§ 205.101a
Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.
§ 205.102
§ 205.102
§ 205.103
§ 205.103
§ 205.103a
Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
§ 205.104
§ 205.104
§ 205.104a
Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
§ 205.104b
Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
§ 205.105
Failing to register; penalty.
§ 205.106
Seller's failure to comply with act; penalty.
§ 205.107
Computation of tax amount; rounding up to whole cent.
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Bluebook (online)
Michigan § 205.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205.7.