Michigan § 205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.

Michigan Statutes

§ 205.5 — Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.

Michigan § 205.5

Ch. 205TAXATION

Act 122 of 1941REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)

This text of Michigan § 205.5 (Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.) 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 § 205.5 (2026).

Text

REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax. Sec. 5.

(1)The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following:

(a)A taxpayer's protections and the department's obligations during an audit.

(b)Both the administrative and judicial procedures for appealing a departmental decision.

(c)The procedures for claiming refunds and filing complaints.

(d)The means by which the department may enforce a tax statute, including assessment, jeopar

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REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax. Sec. 5. (1) The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following: (a) A taxpayer's protections and the department's obligations during an audit. (b) Both the administrative and judicial procedures for appealing a departmental decision. (c) The procedures for claiming refunds and filing complaints. (d) The means by which the department may enforce a tax statute, including assessment, jeopardy assessment, and enforcement of a lien. (2) The department shall include the brochure prepared as required under subsection (1) with a communication to a taxpayer concerning the determination or collection of a tax administered under this act. The department may take the actions necessary to prevent sending multiple brochures to the same taxpayer.

Legislative History

Add. 1993, Act 13, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.5, which provided procedure for removal of commissioner from office, was repealed by Act 188 of 1970, Imd. Eff. Aug. 6, 1970. Popular Name: Revenue Act Admin Rule: R 205.1001 et seq. of the Michigan Administrative Code.