March 15, 2005, Introduced by Reps. Baxter, Acciavatti, Nitz, Brandenburg, Taub, Vander Veen, Nofs, Gaffney, Hune, Marleau, Huizenga, Elsenheimer, Hansen, Moore, Booher, Sheen and Stakoe and referred to the Committee on Tax Policy.
A bill to amend 1941 PA 122, entitled
"An act to establish the revenue collection duties of the
department of treasury; to prescribe its powers and duties as the
revenue collection agency of the state; to prescribe certain powers
and duties of the state treasurer; to regulate the importation,
stamping, and disposition of certain tobacco products; to provide
for the transfer of powers and duties now vested in certain other
state boards, commissions, departments and offices; to prescribe
certain duties of and require certain reports from the department
of treasury; to provide procedures for the payment, administration,
audit, assessment, levy of interests or penalties on, and appeals
of taxes and tax liability; to prescribe its powers and duties if
an agreement to act as agent for a city to administer, collect, and
enforce the city income tax act on behalf of a city is entered into
with any city; to provide an appropriation; to abolish the state
board of tax administration; to prescribe penalties and provide
remedies; and to declare the effect of this act,"
by amending section 13 (MCL 205.13), as amended by 1996 PA 479.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 13. The department of treasury shall administer and
enforce the following laws and shall succeed to and is vested with
all of the powers, duties, functions, responsibilities, and
jurisdiction now or hereafter conferred upon the following:
(a) State board of tax administration, by the general sales
tax
act, Act No. 167 of the Public Acts of 1933, being
sections
205.51
to 205.78 of the Michigan Compiled Laws 1933 PA 167, MCL
205.51
to 205.78, and by the use tax act, Act
No. 94 of the Public
Acts
of 1937, being sections 205.91 to 205.111 of the Michigan
Compiled
Laws 1937 PA 94, MCL 205.91
to 205.111.
(b)
Auditor general, by Act No. 282 of the Public Acts of
1905,
being sections 207.1 to 207.21 of the Michigan Compiled Laws,
and
by the Michigan estate tax act, Act No. 188 of the Public Acts
of
1899, being sections 205.201 to 205.256 of the Michigan Compiled
Laws
1905 PA 282, MCL 207.1 to
207.21.
(c)
State tax commission, by Act No. 48 of the Public Acts of
1929,
being sections 205.301 to 205.317 of the Michigan Compiled
Laws,
and by Act No. 301 of the Public Acts of 1939, being sections
205.131
to 205.147 of the Michigan Compiled Laws 1929 PA 48, MCL
205.301 to 205.317.
(d)
State tax commission, by section 61524
of part 615
(supervisor
of wells) of the natural resources and environmental
protection
act, Act No. 451 of the Public Acts of 1994, being
section
324.61524 of the Michigan Compiled Laws 1994 PA 451, MCL
324.61524.
(e) The commission shall also succeed to and is vested with
all of the powers, duties, functions, responsibilities, and
jurisdiction of
the corporation and securities commission over
the enforcement, investigation, and collection of past due and
delinquent corporate privilege and franchise fees and license fees
of
any nature. The corporation and securities commission shall,
whenever
requested by the department, report to the department the
names
of all delinquent corporations and delinquent licensees, and
the
department shall be charged with the collection of all fees and
licenses
covered in the reports.
(f) The department shall succeed to and is vested with all
powers, duties, functions, responsibilities, and jurisdiction of
the attorney general over the collection of all past due money and
accounts that are owing to the state of Michigan or any department,
commission, or institution of this state, vested in the attorney
general
by Act No. 375 of the Public Acts of 1927, being
sections
14.131
to 14.134 of the Michigan Compiled Laws 1927 PA 375, MCL
14.131 to 14.134.
(g) For cities that enter into an agreement with the
department of treasury pursuant to section 9 of the city income tax
act, Act
No. 284 of the Public Acts of 1964, being section 141.509
of
the Michigan Compiled Laws 1964
PA 284, MCL 141.509, the
department of treasury is vested with all the powers, duties,
functions, responsibilities, and jurisdiction to administer,
collect
under, and enforce Act No. 284 of the Public Acts of 1964
the city income tax act, 1964 PA 284, MCL 141.501 to 141.787, as
provided
in Act No. 284 of the Public Acts of 1964 the city
income tax act, 1964 PA 284, MCL 141.501 to 141.787, and the
agreement. The department of treasury shall not charge to or
collect from a taxpayer any amount not otherwise authorized by law
in conjunction with the collection of the tax pursuant to an
agreement
entered into under section 9 of chapter 1 of Act No. 284
of
the Public Acts of 1964 the
city income tax act, 1964 PA 284,
MCL 141.509.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 4486(request no.
01921'05) of the 93rd Legislature is enacted into law.