Home/Michigan/Statutes/Ch. 205: TAXATION/Act 122 of 1941: REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)/§ 205.6
Michigan Statutes

§ 205.6 — Identification of refund opportunity by auditor; notification to taxpayer.

Michigan § 205.6
JurisdictionMichigan
Ch. 205TAXATION
Act 122 of 1941REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)

This text of Michigan § 205.6 (Identification of refund opportunity by auditor; notification to taxpayer.) 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 § 205.6 (2026).

Text

REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.6 Identification of refund opportunity by auditor; notification to taxpayer. Sec.

6.If during the course of an audit authorized under this act an auditor identifies a refund opportunity for the taxpayer, the auditor shall notify the taxpayer of that refund opportunity in a timely manner. The taxpayer may then claim a refund under the provisions of this act. Neither the auditor nor any other department employee shall be required to provide detailed transactional support for refund claims or be required to perform a review beyond that necessary to carry out the intended audit scope.

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Legislative History

Add. 2006, Act 6 , Eff. Oct. 1, 2006 Compiler's Notes: Former MCL 205.6, which provided for departmental organization by commissioner, was repealed by Act 188 of 1970, Eff. Aug. 6, 1970. Popular Name: Revenue Act

Nearby Sections

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§ 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 § 205.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.6.