This bill amends the 1941 PA 122, which outlines the revenue collection duties of the Department of Treasury in Michigan. Key changes include the introduction of Section 28a, which allows taxpayers to consent to receive notices from the Department electronically, and outlines the process for revoking that consent. The bill also specifies that notice via email is considered complete upon transmission. Additionally, it modifies existing language in Section 28 regarding the methods of service and the responsibilities of the state treasurer, including the requirement for departments to provide information upon request and the penalties for unauthorized disclosure of tax information.

The bill also includes various deletions and insertions to clarify the language surrounding the administration of taxes, such as the prohibition of injunctions to stay tax collection proceedings and the conditions under which the state treasurer may disclose taxpayer information. It establishes penalties for violations of confidentiality and mandates the annual preparation of reports concerning the Michigan business tax. Overall, the bill aims to modernize communication methods between the Department of Treasury and taxpayers while ensuring the integrity and confidentiality of tax information.

Statutes affected:
Senate Introduced Bill: 205.28