March 15, 2005, Introduced by Reps. Baxter, Acciavatti, Gosselin, 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 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 79 (MCL 205.779).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
79. (1) This act shall be section is effective July
1,
1974. ,
but a A new proceeding shall not be commenced before the
tribunal
before September 1, 1974. ,
and a A new or transferred
proceeding shall not be heard by the tribunal before October 1,
1974.
(2)
Except as provided in subsection (3) (4),
a person or
legal
entity which that, immediately before January 1, 1976, was
entitled to proceed before any quasi-judicial body, court of
claims, probate court, district court, municipal court, common
pleas court, or circuit court of this state for determination of a
matter
relating to the state income tax under Act No. 281 of the
Public
Acts of 1967, as amended, being sections 206.1 to 206.535 of
the
Michigan Compiled Laws, to the intangibles tax under Act No.
301
of the Public Acts of 1933, as amended, being sections 205.131
to
205.147 of the Michigan Compiled Laws, to the inheritance tax
under
Act No. 188 of the Public Acts of 1899, as amended, being
sections
205.201 to 205.221 of the Michigan Compiled Laws, to the
franchise
fee under Act No. 284 of the Public Acts of 1972, as
amended,
being sections 450.1101 to 450.2099 of the Michigan
Compiled
Laws, to the general sales tax under Act No. 167 of the
Public
Acts of 1933, as amended, being sections 205.51 to 205.78 of
the
Michigan Compiled Laws, to the use tax under Act No. 94 of the
Public
Acts of 1937, as amended, being sections 205.91 to 205.111
of
the Michigan Compiled Laws, to gasoline, liquified petroleum
gas,
and diesel motor fuel taxes under Act No. 150 of the Public
Acts
of 1927, as amended, being sections 207.101 to 207.194 of the
Michigan
Compiled Laws, to the cigarette tax under Act No. 265 of
the
Public Acts of 1947, as amended, being sections 205.501 to
205.522
of the Michigan Compiled Laws, or to the oil and gasoline
severance
tax under Act No. 48 of the Public Acts of 1929, as
amended,
being sections 205.301 to 205.317 of the Michigan Compiled
Laws,
shall proceed only before the tribunal. A case filed under
previous
law before January 1, 1976, shall proceed under those
laws.
following taxes and fees shall proceed only
before the
tribunal:
(a) The state income tax under the income tax act of 1967,
1967 PA 281, MCL 206.1 to 206.532.
(b) The intangibles tax under former 1933 PA 301.
(c) The franchise fee under the business corporation act, 1972
PA 284, MCL 450.1101 to 450.2098.
(d) The sales tax under the general sales tax act, 1933 PA
167, MCL 205.51 to 205.78.
(e) The use tax under the use tax act, 1937 PA 94, MCL 205.91
to 205.111.
(f) The tax on gasoline, liquefied petroleum gas, and diesel
motor fuel under former 1927 PA 150.
(g) The tax on cigarettes under former 1947 PA 265.
(h) The oil and gasoline severance tax under 1929 PA 48, MCL
205.301 to 205.317.
(3) A case filed under an act listed in subsection (2) before
January 1, 1976 shall proceed under the act under which the case
was filed.
(4) (3)
Cases appealable to the state board of tax appeals
and corporation tax appeal board shall continue to be filed with
those boards until December 31, 1976. All such appeals commencing
after
December 31, 1976 shall be made to the state tax tribunal.
Any appeals pending before the state board of tax appeals and the
corporation tax appeal board shall be transferred to the tribunal
on
December 31, 1977, and the boards are abolished as of such
date
December 31, 1977.
(5) (4)
Cases A case that was subject to the jurisdiction of
the
state board of tax appeals which were that was filed with the
tribunal
on or after January 1, 1976, and before
the effective
date
of this amendatory act March
9, 1976 shall be transferred to
the board of tax appeals.
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.