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2013 Senate Bill 337: Revise business tax collection procedures and deadlines

Public Act 3 of 2014

Introduced by Sen. Jack Brandenburg (R) on May 1, 2013 To require the Department of Treasury to release a business's known tax liability to a purchaser of the business within 30 days if the owner waives confidentiality. If the department fails to do so, the buyer would not be liable for the firm's unpaid taxes. Also, to establish notification requirements if the department initiates an examination of a taxpayer's records, and establish deadlines for completing this. Finally, to establish that if a claim for tax overpayment refund is not approved within one year, it can be treated as denied, and the taxpayer can appeal to the state tax tribunal or court of claims.   Official Text and Analysis.
Referred to the Senate Finance Committee on May 1, 2013
Reported in the Senate on May 28, 2013 With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Passed 36 to 0 in the Senate on May 29, 2013 (same description)
To require the Department of Treasury to release a business's known tax liability to a purchaser of the business within 30 days if the owner waives confidentiality. If the department fails to do so, the buyer would not be liable for the firm's unpaid taxes. Also, to establish notification requirements if the department initiates an examination of a taxpayer's records, and establish deadlines for completing this. Finally, to establish that if a claim for tax overpayment refund is not approved within one year, it can be treated as denied, and the taxpayer can appeal to the state tax tribunal or court of claims.
Received in the House on May 29, 2013
Referred to the House Tax Policy Committee on May 29, 2013
Reported in the House on December 11, 2013 With the recommendation that the substitute (H-2) 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
Amendment offered by Rep. Jeff Farrington (R) on January 14, 2014 To replace the previous version of the bill with one that revises details but does not change the substance as previously described.
The amendment passed by voice vote in the House on January 14, 2014
Substitute offered by Rep. Jeff Farrington (R) on January 15, 2014 To replace the previous version of the bill with one that adds provisions previously contained in Senate Bill 64, which Gov. Rick Snyder vetoed following objections by the Department of Treasury to details in certain provisions. SB 64's other provisions were therefore folded into this one.
The substitute passed by voice vote in the House on January 15, 2014
Passed 108 to 0 in the House on January 15, 2014 To place specified limits on the personal liability of a business owner or manager for taxes the firm collects from another person but then fails to pay to the state. Also, to require the Department of Treasury to release a business's known tax liability to a purchaser of the business within 60 days if the owner requests this, and limit the buyer's liability for unpaid taxes. Also, to require the department to complete audits and the "clear" the taxpayer within specified time limits. Finally, to establish that if a tax overpayment refund claim is not approved within one year it can be considered denied so the taxpayer can appeal to the state tax tribunal or court of claims. Note: After Gov. Rick Snyder vetoed Senate Bill 64 following objections by the Department of Treasury to details in certain provisions, that bill's other provisions were folded into this one. Both measures respond to complaints from the business community that the department is being overly and unreasonably aggressive in enforcing various business-related tax provisions.
Received in the Senate on January 16, 2014
Passed 36 to 0 in the Senate on January 21, 2014 (same description)
To place specified limits on the personal liability of a business owner or manager for taxes the firm collects from another person but then fails to pay to the state. Also, to require the Department of Treasury to release a business's known tax liability to a purchaser of the business within 60 days if the owner requests this, and limit the buyer's liability for unpaid taxes. Also, to require the department to complete audits and the "clear" the taxpayer within specified time limits. Finally, to establish that if a tax overpayment refund claim is not approved within one year it can be considered denied so the taxpayer can appeal to the state tax tribunal or court of claims. Note: After Gov. Rick Snyder vetoed Senate Bill 64 following objections by the Department of Treasury to details in certain provisions, that bill's other provisions were folded into this one. Both measures respond to complaints from the business community that the department is being overly and unreasonably aggressive in enforcing various business-related tax provisions.
Signed by Gov. Rick Snyder on January 30, 2014

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