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2013 House Bill 4288: Restrict use of “indirect” tax audits

Public Act 108 of 2014

Introduced by Rep. Frank Foster (R) on February 20, 2013 To prohibit the Department of Treasury from levying a delinquent sales tax assessment on a person or business based on an “indirect audit,” if a taxpayer has filed all the required returns and has maintained and preserved adequate records as required. The bill also establishes minimum standards for such “indirect audits”.   Official Text and Analysis.
Referred to the House Tax Policy Committee on February 20, 2013
Reported in the House on December 11, 2013 With the recommendation that the substitute (H-4) be adopted and that the bill then pass.
Substitute offered in the House on January 14, 2014
The substitute passed by voice vote in the House on January 14, 2014
Passed 107 to 0 in the House on January 15, 2014 (same description)
To prohibit the Department of Treasury from levying a delinquent sales tax assessment on a person or business based on an “indirect audit,” if a taxpayer has filed all the required returns and has maintained and preserved adequate records as required. The bill also establishes minimum standards for such “indirect audits”.
Received in the Senate on January 16, 2014
Referred to the Senate Finance Committee on January 16, 2014
Reported in the Senate on February 18, 2014 With the recommendation that the bill pass.
Passed 37 to 0 in the Senate on March 26, 2014 (same description)
To prohibit the Department of Treasury from levying a delinquent sales tax assessment on a person or business based on an “indirect audit,” if a taxpayer has filed all the required returns and has maintained and preserved adequate records as required. The bill also establishes minimum standards for such “indirect audits”.
Signed by Gov. Rick Snyder on April 7, 2014

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