Mich. Comp. Laws § 205.1

Department as agency responsible for tax collection; definitions.

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REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

205.1 Department as agency responsible for tax collection; definitions.

Sec. 1.

(1) The department is the agency of this state responsible for the collection of taxes and is responsible for all of the following:

(a) Coordinated collection of state taxes, assessments, licenses, fees, and other money as may be designated by law.

(b) Specialized service for tax enforcement, through establishment and maintenance of uniformity in definition, regulation, return, and payment.

(c) Avoidance of duplication in state facilities for tax collections that involve seasonal or occasional increases of staff, duplication of audits, and wasteful travel expenses.

(d) Safeguarding tax and other collections wherever received until duly deposited in the state treasury.

(e) Providing an advisory service on fiscal status, processes, and needs of state government, including periodic reports on payments, receipts, and debts.

(f) Development of a state revenue enforcement service by means of a staff that is permanent, qualified by training and experience, protected by merit system procedure, and so organized as to serve the public with efficiency, economy, consistency, and equity.

(g) Except as otherwise provided in this act, supervise and control the collection of all past due money and accounts owed to this state or to any officer, department, commission, board, or agency of this state.

(2) Any reference to the department of revenue in this act or any other act shall mean the state treasurer. Any reference to the state commissioner of revenue in this act or any other act shall mean the state treasurer.

(3) As used in this act:

(a) "Department" means the department of treasury.

(b) "Support" means that term as defined in section 2 of the support and parenting time enforcement act, 1982 PA 295, MCL 552.602.

History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.1 ;-- Am. 1970, Act 188, Imd. Eff. Aug. 6, 1970 ;-- Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 615, Imd. Eff. Jan. 3, 2007

Compiler's Notes:

For transfer of the functions, powers, and duties of the Revenue Division and the State Commissioner of Revenue within the Department of Treasury to the State Treasurer as head of the Department of Treasury, see E.R.O. No. 1991-16 compiled at MCL 205.35 of the Michigan Compiled Laws.

TransferOfPowers Notes:

See MCL 16.183.

PopularName Notes:

Revenue Act

Notes of Decisions

Cited in 39 cases (1 in the last 5 years), 1969–2026 · leading case: Fradco, Inc. v. Department of Treasury

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Fradco, Inc. v. Department of Treasury (2014) mich · cites it 2× “8 by sending a copy of the notice of the final assessment to the representative’s address pro *119 vided by the taxpayer in its written request. In all other respects, we affirm the rulings of the Court of Appeals.”

Wikman v. City of Novi (1982) mich · cites it 2× “) The Department of Revenue was created ( 1941 PA 122 ; MCL 205.1; MSA 7.657[1]) to administer the subsequently enacted sales, intangible, and other state taxes and, hence, the need to add "property" before "tax laws" in the constitution to refer accurately to the State Tax…”

Ford Motor Company v. Department of Treasury (2014) mich · cites it 2× “erroneously assessed and collected . . . with interest . . . . (2) A taxpayer who paid a tax that the taxpayer claims is not due may petition the department for refund of the amount paid within the time period specified as the statute of limitations in [MCL 205.”

Teddy 23, LLC v. Michigan Film Office (2015) michctapp · cites it 2× “The Court of Claims concluded that the Department made no “assessment, decision, or order,” which was required to vest the Court of Claims with subject-matter jurisdiction under the revenue act, MCL 205.1 et seq. The Court of Claims further noted that the Court of Claims Act,…”

Aztec Air Service, Inc. v. Department of Treasury (2002) michctapp · cites it 2× “*229 For appeals of non-property tax issues arising under the revenue act, MCL 205.1 et seq., the Tax Tribunal shares jurisdiction with the Court of Claims.”

Ranjel v. City of Lansing (1969) miwd · cites it 4× “” 17 Paragraph 4g of the Department of Housing and Urban Development’s Low-Rent Housing Manual, Section 205.1, states: “ * * * The aim of a Local Authority in carrying out its responsibility for site selection should be to select from among sites which are acceptable under the…”

People v. Schmidt (1990) michctapp · cites it 2× “122 of the Public Acts of 1941, as amended, being sections 205.1 to 205.19 of the Michigan Compiled Laws and this act.”

SMK, LLC v. Department of Treasury (2012) michctapp “59(1) to follow the provisions of the revenue collection act, MCL 205.1 et seq. Because the sections at issue — MCL 205.”

Kmart Michigan Property Services, LLC v. Department of Treasury (2009) michctapp “However, “the agency’s interpretation is not binding on the courts, and it cannot conflict with the Legislature’s intent as expressed in the language of the statute at issue.” In re Complaint of Rovas, supra at 103.”

Trostel, Ltd v. Department of Treasury (2006) michctapp “to the tax tribunal within 35 days, or to the court of claims within 90 days after the assessment, decision, or order.”

Daimlerchrysler Corp. v. Department of Treasury (2006) michctapp “30 of the general revenue act, MCL 205.1 etseq. Respondent, erroneously asserting that § 47 of the MFTA refers to § 30 of the MFTA rather than § 30 of the general revenue act, denied petitioner’s claim, stating, “You are not licensed to export gasoline.”

Department of Treasury v. Central Wayne County Sanitation Authority (1990) michctapp “, or MCL 205.1 et seq.; MSA 7.657(1) et seq. MCL 14.”

Show all 39 citing cases →

— Mich. Comp. Laws § 205.1(1) — 1 case

Tyson Foods, Inc v. Department of Treasury (2007) michctapp

— Mich. Comp. Laws § 205.1(3)(a) — 1 case

Teddy 23, LLC v. Michigan Film Office (2015) michctapp “The Court of Claims concluded that the Department made no “assessment, decision, or order,” which was required to vest the Court of Claims with subject-matter jurisdiction under the revenue act, MCL 205.1 et seq. The Court of Claims further noted that the Court of Claims Act,…”

— Mich. Comp. Laws § 205.1(g) — 1 case

Ranjel v. City of Lansing (1969) miwd “” 17 Paragraph 4g of the Department of Housing and Urban Development’s Low-Rent Housing Manual, Section 205.1, states: “ * * * The aim of a Local Authority in carrying out its responsibility for site selection should be to select from among sites which are acceptable under the…”

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