HB-5356, As Passed Senate, January 19, 2006

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 5356

     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,"

(MCL 205.1 to 205.31) by adding section 6.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

Sec. 6. If during the course of an audit authorized under this

act an auditor identifies a refund opportunity for the taxpayer,

the auditor shall notify the taxpayer of that refund opportunity in

a timely manner. The taxpayer may then claim a refund under the

provisions of this act. Neither the auditor nor any other

department employee shall be required to provide detailed

transactional support for refund claims or be required to perform a

review beyond that necessary to carry out the intended audit scope.

     Enacting section 1. This amendatory act takes effect October

1, 2006.