Introduced
by
To clarify a <a href="http://www.michiganvotes.org/2005-HB-5362">law</a> establishing that a taxpayer has a right to rely on bulletins and private letter rulings from the Department of Treasury regarding tax law regulations and interpretations without penalty if the department later changes the ruling and retroactively seeks to levy a penalty. The bill would define “penalty” as making a taxpayer subject to tax, penalty or interest.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 106 to 0 (details)
Referred to the Committee on Finance