Introduced
by
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.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Passed in the Senate 36 to 0 (details)
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-2) be adopted and that the bill then pass.
Substitute offered
The substitute passed by voice vote
Amendment offered
by
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
Substitute offered
by
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
Passed in the House 108 to 0 (details)
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.
Passed in the Senate 36 to 0
