Michigan Compiled Laws

Mich. Comp. Laws § 205.20 (2026)

Procedures to which taxes subject.

✓ current as of July 2026

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

205.20 Procedures to which taxes subject.

Sec. 20.

Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest, penalty, and appeal provided in sections 21 to 30.

History: Add. 1980, Act 162, Eff. Sept. 17, 1980

Compiler's Notes:

Enacting section 4 of Act 162 of 1980 provides:

"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:

"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981.

"(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981.

"(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."

Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:

"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982.

"Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:

"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982.

"(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982.

"(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."

However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.

PopularName Notes:

Revenue Act

Notes of Decisions

Cited in 7 cases, 1990–2020 · leading case: Fradco, Inc. v. Dep't of Treasury, 495 Mich. 104 (Mich. 2014).

Sort: Relevance Newest Treatment

Fradco, Inc. v. Dep't of Treasury, 495 Mich. 104 (Mich. 2014). “” MCL 205.20. The GSTA is a taxing statute, and it dictates that the department follow the revenue collection act, MCL 205.”

Livingstone v. Dep't of Treasury, 456 N.W.2d 684 (Mich. 1990). · cites it 2× “[MCL 205.20; MSA 7.657(20). Emphasis added.”

People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990). · cites it 2× “1980 PA 162 , § 1 also added MCL 205.20; MSA 7.657(20), which at that time provided: Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest,…”

Tyson Foods, Inc v. Dep't of Treasury, 741 N.W.2d 579 (Mich. Ct. App. 2007). “Therefore, the question is whether the relevant sections of the revenue act permit defendant to issue a second assessment to a corporate taxpayer for the same tax period in order to recover all the single business taxes lawfully owed to the state by the taxpayer.”

Maple Manor Rehab Ctr. LLC v. Dep't of Treasury (Mich. Ct. App. 2020). · cites it 4× “The Court of Claims then examined whether the QAA, “by virtue of being a ‘tax’ is subject to the refund procedures of the Revenue Act by way of MCL 205.20, or whether the role played by [the] DHHS in the administration and enforcement of the tax compel a different result.”

K & W Wholesale LLC v. Dep't of Treasury (Mich. Ct. App. 2017). · cites it 3× “Plaintiffs argue that “MCL 205.20 . . . incorporates the informal conference provisions of MCL 205.”

Smk LLC v. Dep't of Treasury (Mich. 2014). “7 (a) Notice, if required, shall be given either by personal service or by certified mail addressed to the last known address of the taxpayer.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.