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 a new section, 28a, which allows taxpayers to consent to receive notices electronically, with the option to revoke that consent. The bill specifies that if a taxpayer has provided consent, notices can be sent via email to the most recent address provided by the taxpayer. Additionally, the bill clarifies that notice must be given by personal service or certified mail unless electronic consent is granted.

Other amendments include adjustments to the language regarding the service of notices and the responsibilities of the state treasurer in collecting taxes. The bill also emphasizes the confidentiality of taxpayer information and outlines penalties for violations of these provisions. Overall, the bill aims to modernize communication methods between the Department of Treasury and taxpayers while maintaining strict confidentiality and compliance standards.

Statutes affected:
Substitute (S-1): 205.28
Senate Introduced Bill: 205.28
As Passed by the Senate: 205.28