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Michigan Adopts Tax Amnesty

October 14, 2010

Michigan Governor Jennifer M. Granholm has signed legislation that provides for a tax amnesty period. The amnesty period would begin on May 15, 2011, and end on June 30, 2011. During the amnesty period, the State Treasurer would have to waive all criminal and civil penalties for failing or refusing to file a return, failing to pay a tax, or making an excessive claim for a refund of a tax for a tax administered under the Revenue Act (e.g., the State income tax, the Michigan Business Tax, the Single Business Tax and the sales tax) if a taxpayer complied with the acts requirements.

A taxpayer would have to make a written request on a form prescribed by the Department, submit any unfiled returns or amended returns, and make full payment of the tax and interest due for any prior period by the last day of the amnesty period.

The amnesty program will not apply to taxes due after December 31, 2009.

This article is a brief summary of a complex legal issue. If you have questions about the tax amnesty program you should contact legal counsel.

This article was written by Edward J. Castellani, J.D., C.P.A. who serves as Chair of the State and Local Tax Group of Fraser Trebilcock. He may be contacted at 517-377-0845 or at ecastellani@fraserlawfirm.com.