2006 House Bill 6449 ↩

Senate Roll Call 856: Passed

To require the Michigan Liquor Control Code to provide a notice on a liquor license transfer application that the purchaser or transferee can obtain a certificate from the Department of Treasury that the previous license holder does not owe any back taxes. Note: A liquor license transferee becomes responsible for any tax liabilities attached to that license. The bill was introduced after news reports were broadcast of a Grand Rapids small business owner who got stuck with tens of thousands of dollars in back taxes owed by the previous owner.