2002 Senate Bill 1446 / Public Act 657

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Introduced in the Senate

Sept. 24, 2002

Introduced by Sen. Joanne Emmons (R-23)

To eliminate the “Revenue Division” and the position of “Revenue Commissioner” in the Department of Treasury, and specify instead that the department would be the agency responsible for collection of taxes and all responsibilities currently assigned to the Revenue Division.

Referred to the Committee on Finance

Nov. 12, 2002

Amendment offered by Sen. Joanne Emmons (R-23)

To reduce various draconian fines and penalties for tax payment offenses. These are left over in statute from a earlier tax amnesty program, where they were adopted as a "negative incentive" to encourage use of the amnesty period.

The amendment passed by voice vote

Passed in the Senate 35 to 0 (details)

To eliminate the “Revenue Division” and the position of “Revenue Commissioner” in the Department of Treasury, and specify instead that the department would be the agency responsible for collection of taxes and all responsibilities currently assigned to the Revenue Division. The bill would also reduce various draconian fines and penalties for tax payment offenses. These are left over in statute from a earlier tax amnesty program, where they were adopted as "negative incentive" to encourage use of the amnesty period.

In the House

Nov. 13, 2002

Referred to the Committee on Tax Policy

Dec. 12, 2002

Substitute offered

To replace the previous version of the bill with one containing technical changes that do not affect its substance as previously described.

The substitute passed by voice vote

Amendment offered by Rep. Nancy Cassis (R-38)

To strike out a provision transferring authority from the state tax commissioner to the state treasurer with regard to voluntary disclosure statements by nonfilers who have tax liability.

The amendment passed by voice vote

Passed in the House 106 to 0 (details)

To eliminate the “Revenue Division” and the position of “Revenue Commissioner” in the Department of Treasury, and specify instead that the department would be the agency responsible for collection of taxes and all responsibilities currently assigned to the Revenue Division.

Received in the Senate

Dec. 12, 2002

Passed in the Senate 35 to 0 (details)

To concur with the House-passed version of the bill.

Signed by Gov. John Engler

Dec. 22, 2002