2013 Senate Bill 337 ↩

House Roll Call 4: Passed

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.