Introduced
by
To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one which requires the Department of Treasury to determine exactly which officers, members, managers, or partners were actually responsible for filing and paying the delinquent taxes. Those who did not have “control, supervision or responsibility” over such matters would not be liable.
The substitute passed by voice vote
Amendment offered
by
To make the bill prosepective only in its effect, not retroactive.
The amendment passed by voice vote
Passed in the House 81 to 25 (details)
To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the bill pass.
Passed in the Senate 36 to 2 (details)
To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
