HB-4568,As Passed House,May 8, 2003

SUBSTITUTE FOR

HOUSE BILL NO. 4568

                                                                             A bill to amend 1933 PA 167, entitled                                             

"General sales tax act,"                                                    

by amending section 15 (MCL 205.65), as amended by 2002 PA 579.             

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1       Sec. 15.   (1)  A domestic corporation,  or  a foreign                      

2   corporation, or other business entity authorized to transact                

3   business in this state that submits a certificate of dissolution            

4   or requests a certificate of withdrawal from this state shall               

5   request a certificate from the department stating that taxes are            

6   not due under section 27a of 1941 PA 122, MCL 205.27a, not more             

7   than 60 days after submitting the certificate of dissolution or             

8   requesting the certificate of withdrawal.  A corporation or other           

9   business entity that does not request a certificate stating that            

10  taxes are not due is subject to the same penalties under section            

11  24 of 1941 PA 122, MCL 205.24, that a taxpayer would be subject             

House Bill No. 4568 (H-1) as amended May 8, 2003

1   to for failure to file a return.                                            

2   (2) If a corporation licensed under this act fails for any                  

3   reason to file the required returns or to pay the tax due, any of           

4   its officers having control, or supervision of, or charged with             

5   the responsibility for making the returns and payments is                   

6   personally liable for the failure.  The dissolution of a                    

7   corporation does not discharge an officer's liability for a prior           

8   failure of the corporation to make a return or remit the tax                

9   due.  The sum due for the liability may be assessed and collected           

10  as provided in sections 23 and 24 of 1941 PA 122, MCL 205.23 and            

11  205.24.

12      Enacting section 1.  [This amendatory act takes effect for returns

13  and remittances for those returns that are due or filed on or after the effective date of this amendatory act.]