Mich. Comp. Laws § 205.6

Current through Public Act 39 of the 2024 Legislative Session

Section 205.6 - Identification of refund opportunity by auditor; notification to taxpayer

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.

MCL 205.6

Added by 2006, Act 6, s 1, eff. 10/1/2006.

Former section 205.6 was repealed by 1970, Act 188, Eff. Aug. 6, 1970.