Bill Text: MI HB4148 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Income tax; collections; use of credit cards as payment option for state taxes; allow. Amends sec. 19 of 1941 PA 122 (MCL 205.19).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-02-05 - Printed Bill Filed 02/05/2009 [HB4148 Detail]
Download: Michigan-2009-HB4148-Introduced.html
HOUSE BILL No. 4148
February 4, 2009, Introduced by Rep. Hansen and referred to the Committee on Tax Policy.
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 this state; to prescribe certain
powers and duties of the state treasurer; to establish the
collection duties of certain other state departments for money or
accounts owed to this state; 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,"
by amending section 19 (MCL 205.19), as amended by 2002 PA 657.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 19. (1) All remittances of taxes administered by this act
shall be made to the department payable to the state of Michigan by
bank draft, check, cashier's check, certified check, money order,
cash, credit card, or electronic funds transfer. The money received
shall be credited as provided by law. A remittance other than cash
or electronic funds transfer shall not be a final discharge of
liability for the tax assessed and levied until the instrument
remitted has been honored. The department shall determine which
major credit cards may be accepted for payment.
(2) For reporting periods beginning after August 31, 1991, a
taxpayer other than a city or a county who paid in the immediately
preceding calendar year an average of $40,000.00 or more per month
in income tax withholding pursuant to the income tax act of 1967,
1967 PA 281, MCL 206.1 to 206.532, shall deposit Michigan income
tax withholding either in the same manner and according to the same
schedule as deposits of federal income tax withholding or in
another manner that has been approved by the department.
(3) For failure to remit a tax administered by this act with a
negotiable remittance, the following penalty may be added in
addition to any other penalties imposed by this act:
(a) For notices of intent to assess issued on or before
February 28, 2003, 25% of the tax due.
(b) For notices of intent to assess issued after February 28,
2003, $50.00.
(4) The department may require that all money collected by the
taxpayer for taxes administered by this act that has not been paid
to the department of treasury is public money and the property of
this state, and shall be held in trust in a separate account and
fund for the sole use and benefit of this state until paid over to
the department of treasury.
(5) For tax years after the 1995 tax year for which taxes are
collected under an agreement entered into pursuant to section 9 of
chapter 1 of the city income tax act, 1964 PA 284, MCL 141.509, if
a taxpayer pays, when filing his or her annual return, an amount
less than the sum of the declared tax liability under the city
income tax act, 1964 PA 284, MCL 141.501 to 141.787, and the
declared tax liability under the income tax act of 1967, 1967 PA
281, MCL 206.1 to 206.532, and if there is no indication of the
allocation of payment between the tax liabilities against which the
payment should be applied, the amount paid shall first be applied
against the taxpayer's tax liability under the city income tax act,
1964 PA 284, MCL 141.501 to 141.787, and any remaining amount of
the payment shall be applied to the taxpayer's tax liability under
the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532. The
taxpayer's designation of a payee on a payment is not a dispositive
determination of the allocation of that payment under this
subsection.
