This bill amends the existing law regarding the revenue collection duties of the Department of Treasury in Michigan, specifically focusing on the procedures for tax administration and notification. It introduces new provisions that allow taxpayers to consent to receive notices electronically, with the stipulation that such consent can be revoked. The bill also clarifies that notice must be given either by personal service or certified mail unless electronic consent has been provided, in which case notice can be sent via email. Additionally, it specifies that the department must establish the form and manner for this electronic consent and may create rules to implement these changes.

The bill also includes various amendments to existing language, such as changing "upon" to "on" in several instances and modifying the penalties for violations of tax administration rules. It emphasizes the confidentiality of taxpayer information and outlines the conditions under which information may be disclosed. Furthermore, it mandates the Department of Treasury to prepare an annual report on the Michigan business tax, detailing various statistics while ensuring that no specific taxpayer information is disclosed. Overall, the bill aims to modernize tax notification processes and enhance the efficiency of tax administration in Michigan.

Statutes affected:
Substitute (S-1): 205.28
Senate Introduced Bill: 205.28