reglab/statecodes huggingface dataset:
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Cigarette Tax › Section R. 205.409 - Shipping case identification

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1) The
				first purchaser of cigarettes in this state is required to identify each
				original manufacturer's shipping case of cigarettes purchased with his name and
				address and an impression of a seal prescribed by the department of
				treasury.
(2) The seal has been
				designed by the department and it includes the license number assigned to the
				first purchaser. The name and address of the original purchaser and the seal
				referred to in this rule shall be incorporated in a rubber stamp which shall be
				obtained by each person licensed to make purchases of cigarettes from
				unlicensed sources.
(3) The stamp
				shall be obtained from a stamp manufacturer authorized by the department and
				may be manufactured only on the written authority of the department.
(4) A manufacturer of stamps desiring to
				manufacture or reproduce such stamps may receive authorization upon written
				application and approval by the department. A list of authorized manufacturers
				shall be supplied to cigarette licensees upon request.
(5) The stamp manufacturer shall obtain
				verification from the department that the purchaser is a properly qualified
				licensee. The department shall advise the manufacturer of the license number to
				be incorporated in the seal.
(6)
				The name and address of the licensee and the prescribed seal shall appear on
				each shipping case so that when a manufacturer's shipping case is split, the
				name, address, and seal shall appear in its entirety on each half of the
				case.
(7) Cigarettes in cases not
				stamped as provided in these rules shall be subject to seizure and confiscation
				pursuant to section 9 of the act.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tobacco Products Tax › Section R. 205.451 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1. As used in these rules:
(a) "Act" means Act No. 327 of the Public
				Acts of 1993, as amended, being §
									205.421et seq. of the
				Michigan Compiled Laws.
(b)
				"Licensed wholesaler or unclassified acquirer" means a wholesaler or
				unclassified acquirer who possesses such license issued under the act by the
				department during the current licensing year and whose license is not suspended
				or revoked by the department.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tobacco Products Tax › Section R. 205.452 - Prescribed markings on cigarette boxes and shipping cases; resale and refund of returned cigarettes

Current through Vol. 24-12, July 15, 2024
Rule 2.
(1) Licensed
				wholesalers and unclassified acquirers shall submit stamp orders on the form
				prescribed by the department. The department shall establish guidelines for
				ordering and the timing of shipments, and shall determine the mode of shipment
				of an order. On the day of shipment, the department shall fax notice of
				shipment to the wholesaler or unclassified acquirer.
(2) Stamps given to a wholesaler or
				unclassified acquirer are on assignment from the department to the specific
				wholesaler or unclassified acquirer.
(3) A licensed wholesaler of cigarettes who
				receives cigarettes from the manufacturer at a Michigan location from which
				deliveries to other states will be made will report all cigarettes received
				into its unstamped Michigan inventory. When cigarettes destined for another
				state are pulled from inventory for stamping and export, the cigarettes will be
				reported as a deduction on schedule C of the multiple schedule. Such licensed
				wholesaler may have in its possession stamps from other states as needed to
				perform its multistate stamping duties. The stamps for other states are to be
				segregated from Michigan stamps, and the wholesaler must be able to provide
				documentation to the department and its representatives of the unaffixed stamps
				that are in the wholesaler's possession.
(4) A wholesaler or unclassified acquirer who
				possesses unaffixed stamps at the time its license is revoked or expired or at
				the time it discontinues the business of selling cigarettes shall return all
				unaffixed stamps to the department within 14 calendar days of the date of
				license revocation, license expiration, or discontinuance of its
				business.
(5) Beginning September
				1, 1998, the refund to wholesalers and unclassified acquirers of the tax on
				cigarettes returned to manufacturers is allowed if all of the following
				conditions are met:
(a) A cigarette pack
				returned to a wholesaler or unclassified acquirer by a secondary wholesaler,
				retailer, or vending machine operator before September 1, 1998, for return to a
				manufacturer shall be kept separate from cigarettes returned to wholesalers on
				or after September 1, 1998.
(b) A
				cigarette pack returned to a wholesaler or unclassified acquirer by a secondary
				wholesaler, retailer, or vending machine operator on or after September 1,
				1998, for return to the manufacturer must bear the stamp prescribed by the
				department in order to qualify for refund or credit of the tax paid.
(c) A refund claim for cigarettes held for
				return as of September 1, 1998, shall be submitted separately from any claims
				for cigarettes received for return on or after September 1, 1998.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tobacco Products Tax › Section R. 205.453 - Manufacturers' representatives; permissions; limitations

Current through Vol. 24-12, July 15, 2024
Rule 3. Manufacturers' representatives may legally possess
				  individual packs of cigarettes if the application is submitted to Tobacco
				  Products Tax Division, Michigan Department of Treasury, Lansing, MI 48922, all
				  of the permissions are obtained, and all of the following are met:
(a) The application shall contain all of the
				following information:
(i) The
				representative's name, address, and telephone number.
(ii) Make, model, and license number of the
				representative's vehicle.
(iii)
				Counties in Michigan in which the representative will be working.
(iv) States other than Michigan in which the
				representative will be working.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tobacco Products Tax › Section R. 205.454 - Stamping agents; permissions; limitations

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1) To be a
				stamping agent, a person shall comply with all of the following provisions:
(a) Receive written authorization from the
				department.
(b) Be licensed by the
				department as a wholesaler or unclassified acquirer.
(c) Be appointed as an agent of 1 or more
				wholesalers or unclassified acquirers for the purpose of affixing stamps
				prescribed by the department to individual packs of cigarettes.
(d) Submit to the department a current list
				of all persons for whom he or she acts as a stamping agent as these persons
				change.
(e) Submit proof of
				insurance to indemnify the state for any lost or stolen stamps.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tobacco Products Tax › Section R. 205.455 - Rescission

Current through Vol. 24-12, July 15, 2024
Rule 5.
				  R
				  205.411 of the Michigan Administrative Code, appearing
				  on page 32 of the 1980 Annual Supplement to the 1979 Michigan Administrative
				  Code, is rescinded.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 1 - GENERAL PROVISIONS › Section R. 205.1001 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule
					 1. As used in
					 these rules:
(a) "Act" means 1941 PA
				  122, MCL
				  205.1
				  to
				  205.31
.
(b) "Confidential information" means
				  information and facts that are treated in a confidential manner under section
				  28 of the act.
(c) "Department"
				  means the department of treasury and includes those employees and officers of
				  this state, or their agents, who implement or carry out the functions described
				  in the act.
(d) "Department
				  representative" means a contractor, consultant, agent, or other person acting
				  in a representative capacity for or on behalf of the department.
(e) "Informal conference" means a meeting
				  involving a taxpayer and a department representative before a referee to review
				  and, where appropriate, to resolve a tax dispute pursuant to section 21 of the
				  act.
(f) "Notice of audit refund"
				  means the notice the department must provide pursuant to section 21(3) of the
				  act.
(g) "Notice of denial of
				  refund" means the notice of adjustment or other written communication from the
				  department indicating that a request for refund is rejected in whole or in
				  part, or that a credit forward sought by a taxpayer will not be allowed in
				  whole or in part.
(h) "Notice of
				  final assessment" means the notice that advises the taxpayer that an assessment
				  issued under section 21 of the act is final and subject to appeal.
(i) "Notice of intent to assess" means the
				  notice that advises the taxpayer of the department's intent to assess the tax
				  and provides the amount of the tax the department believes the taxpayer owes,
				  the reason for the deficiency, and a statement that advises the taxpayer of all
				  of the following:
(i) The right to an
				  informal conference.
(ii) The
				  requirement of a written request by the taxpayer for the informal conference,
				  including the taxpayer's statement of the contested amounts and an explanation
				  of the dispute.
(iii)The 60-day
				  time limit for the request.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1005 - Representation before department

Current through Vol. 24-12, July 15, 2024
Rule 5.
(1) Any
				  person may represent a taxpayer before the department as a taxpayer
				  representative. A taxpayer may appear for himself, herself, or itself or may be
				  represented by an accountant, attorney, bookkeeper, tax preparer, or any other
				  third party that the taxpayer may choose.
(2) The person shall file, with the
				  department, either an appearance in the dispute or written authorization as
				  described in
				  R 205.1006. The person's name,
				  address, and telephone number shall be included in the appearance or the
				  written authorization. The person's appearance applies only to the extent
				  authorized by the taxpayer.
(3) A
				  person who has entered an appearance in a dispute may withdraw from the
				  representation after giving the department notice of the withdrawal.
(4) The appearance of a business firm or an
				  organization shall include the name of an individual who serves as a contact
				  person and the address and phone number of the individual if different from the
				  business firm or the organization.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1006b - Written authorization by taxpayer for representative to represent taxpayer in communications with department

Current through Vol. 24-12, July 15, 2024
Rule 6b.
(1)
				  Michigan Department of Treasury Form 151, entitled "Authorized Representative
				  Declaration (Power of Attorney)," shall incorporate separate parts or sections
				  in order to accommodate both of the following:
(a) A taxpayers designation of an authorized
				  representative to act on its behalf and represent the taxpayer in
				  communications with the department.
(b) A taxpayers written request to the
				  department that copies of future letters and notices regarding a single,
				  specified tax type and tax period or periods for that tax type be sent to the
				  taxpayers official representative, as provided in MCL 205.8. Michigan
				  Department of Treasury Form 151 shall be used by a taxpayer for either purpose,
				  or for both purposes.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1006c - Requesting copies of letters and notices with respect to tax dispute

Current through Vol. 24-12, July 15, 2024
Rule 6c.
( 1)
				  Michigan Department of Treasury Form 151, entitled "Authorized Representative
				  Declaration (Power of Attorney)," shall incorporate separate parts or sections
				  in order to accommodate both of the following:
(a) A taxpayers designation of an authorized
				  representative to act on its behalf and represent the taxpayer in
				  communications with the department.
(b) A taxpayers written request to the
				  department that copies of future letters and notices regarding a single,
				  specified tax type and tax period or periods for that tax type be sent to the
				  taxpayers official representative, as provided in MCL
				  205.8.
				  Except as provided under Rule 6b(2), Michigan Department of Treasury Form 151
				  shall be used by a taxpayer for purposes of subdivision (a) of this subrule, or
				  for purposes of subdivision (a) of this subrule and this subdivision.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1006d - Discussing return information with preparer of return

Current through Vol. 24-12, July 15, 2024
Rule 6d.
( 1) A
				  taxpayer may authorize the department to discuss the taxpayers return with the
				  preparer of the return by checking the designated box on the return and
				  providing information regarding the authorized preparer as specified on the
				  return or instructions.
( 2) The
				  checked box on the return authorizes the department to contact the preparer of
				  the return concerning the contents of the return. In addition, it authorizes
				  the preparer of the return to do all of the following:
(a) Provide the department with information
				  missing from the return.
(b)
				  Contact the department to obtain information about processing or the status of
				  refunds and payments related to the return.
(c) Request copies of any correspondence
				  related to matters concerning the return, such as math errors, return
				  preparation, and any adjustments to the return.
(d) Respond to any such correspondence
				  related to matters concerning the return.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1007 - Disclosure officer; delegation of authority

Current through Vol. 24-12, July 15, 2024
Rule 7.
( 1) The
				  authority to disclose state tax information is delegated to the disclosure
				  officer and to certain other positions within the department. The disclosure
				  officer serves as a contact person for all governmental and nongovernmental
				  agencies that seek confidential information. The disclosure officer shall
				  determine that a request for confidential information meets the requirements of
				  the act and these rules.
( 2) The
				  following positions within the department shall ensure the confidentiality of
				  tax information and coordinate requests for authorized disclosure of tax
				  information within the department:
(a) The
				  disclosure officer shall develop security directives and the periodic review of
				  security procedures within the department. For those agencies that the
				  department discloses information to, a report of all findings is furnished to
				  the treasurer for action as deemed appropriate. The disclosure officer shall
				  develop information sharing agreements with appropriate federal and state
				  agencies. The disclosure officer serves as the liaison with federal and state
				  agencies and their appropriate administrators concerning the exchange of
				  information. The disclosure officer reviews all requests from local
				  jurisdictions seeking confidential information.
(b) Division administrators who have primary
				  custody or control of returns or tax return information shall determine that
				  the necessary safeguards are in place to prevent the unauthorized use or
				  disclosure of state or federal tax information. The department shall issue
				  appropriate written instructions to employees and shall adopt measures to
				  ensure that employees remain thoroughly familiar with, and strictly adhere to,
				  the rules and procedures governing confidentiality and the disclosure of tax
				  information.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 4 - INFORMAL CONFERENCE › Section R. 205.1008 - Right to informal conference; request requirements for informal conference; acknowledgment

Current through Vol. 24-12, July 15, 2024
Rule 8.
( 1) If a
				  notice of intent to assess, a notice of denial of refund, or a notice of audit
				  refund is sent to a taxpayer, the notice shall include all of the following:
(a) A statement of the taxpayer's right to an
				  informal conference, provided the taxpayer sends a written request to the
				  address specified in the notice requesting an informal conference within 60
				  days after the taxpayer receives a notice of intent to assess or within 60 days
				  of the date of issuance of a notice of denial of refund or a notice of audit
				  refund.
(b) A statement that the
				  written request seeking an informal conference must include the taxpayers
				  statement of the contested amounts and an explanation of the dispute.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 4 - INFORMAL CONFERENCE › Section R. 205.1009 - Time and place of informal conference; requests to change time

Current through Vol. 24-12, July 15, 2024
Rule 9.
( 1) The
				  department shall set the informal conference at a convenient or reasonable time
				  and place. This rule establishes general principles for the department to apply
				  in determining whether a particular time and place for an informal conference
				  are convenient or reasonable. The department shall exercise sound judgment in
				  applying the principles.
( 2) It is
				  reasonable for the time of an informal conference to be set during the regular
				  business hours of the department and during regular working days of the
				  department. The regular business hours of the department are 8 a.m. to 5 p.m.,
				  Monday through Friday, except legal holidays or other days that the department
				  is closed.
( 3) It is reasonable
				  for the department to schedule informal conferences throughout the year without
				  regard to seasonal fluctuations in the businesses of particular taxpayers or
				  taxpayer representatives. However, the department shall work with taxpayers or
				  taxpayer representatives to try to minimize any adverse effects that may arise
				  in scheduling an informal conference.
(
				  4) The department shall schedule the place of an informal
				  conference at a location that is available to the department and that has
				  adequate resources for the safe, proper, and efficient handling of an informal
				  conference. The departments determination of the place for an informal
				  conference is based upon the requirements of fair and efficient tax
				  administration and the availability of conducting the informal conference by
				  telecommunication.
( 5) The
				  department shall resolve a request by a taxpayer or taxpayer representative to
				  change the date of an informal conference on a case-by-case basis taking into
				  consideration all of the following factors:
(a) The availability of conducting the
				  informal conference by telecommunication.
(b) Whether this is the first request to
				  change the time of an informal conference.
(c) The reasonableness of the reasons
				  offered.
(d) Factors that indicate
				  that holding the informal conference could pose an undue inconvenience to the
				  taxpayer.
(e) Factors that indicate
				  that holding the informal conference would fulfill the requirements of fair and
				  efficient tax administration.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 4 - INFORMAL CONFERENCE › Section R. 205.1011 - Informal conference; referee recommendation; decision and order of treasurer following informal conference

Current through Vol. 24-12, July 15, 2024
Rule 11.
( 1)
				  After reviewing the testimony, evidence, comments, and, if applicable, written
				  submissions at an informal conference, the referee shall prepare a written
				  recommendation to the treasurer.
(
				  2) The treasurer or an authorized representative of the treasurer
				  shall review the recommendation and shall issue a written decision and order of
				  determination. In the written decision and order of determination, the
				  treasurer, or an authorized representative of the treasurer, shall do either of
				  the following:
(a) Accept the recommendation
				  of the referee.
(b) Reject the
				  recommendation of the referee, in whole or part, with a written rebuttal
				  explanation of the reasons for rejecting the recommendation of the
				  referee.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2001 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1. As used in these rules:
(a) "Audit sampling" means the application of
				an audit procedure to less than 100% of the items within an account balance or
				class of transactions for the purpose of evaluating some characteristic of the
				balance or class.
(b) "Audit
				workpapers" mean workpapers created by the auditor. The auditor shall retain
				the audit workpapers and may only share them with the audited person or his or
				her or its authorized representative to the extent disclosure is allowed by
				statute. The workpapers provide support for the auditors opinion as to the
				proper tax owed for a tax period.
(i)
				Workpapers include information about the procedures followed, the tests
				performed, the information obtained, including identification of the documents
				or accounts that constitute the evidence pertinent to the auditors review and
				conclusions about an audited persons tax liability. The workpapers may include
				samples of the documents or accounts that support the auditors conclusions .
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2002 - Technical training; competence for field audits

Current through Vol. 24-12, July 15, 2024
Rule 2.
(1) Auditors
				must meet the minimum educational requirements outlined by the Michigan civil
				service commission in the applicable civil service job specification.
(2) Auditors must possess the professional
				competence needed to adequately address the field audit objectives and perform
				the field audit.
(3) Auditors must
				have adequate technical training and proficiency to perform a field audit.
				Auditors must satisfactorily complete relevant departmental training prior to
				conducting an audit.
(4)
				Departmental training must be conducted by employees who have previously
				demonstrated competence in the area in which training is being provided.
				Training includes instruction in all of the following:
(a) The tax under audit.
(b) Sampling methods employed in the
				audit.
(c) Software and other
				technology used in the audit.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2003 - Objectivity, independence

Current through Vol. 24-12, July 15, 2024
Rule 3.
(1)
				Independence is a state of mind that permits the performance of a field audit
				without being affected by influences that compromise professional judgment,
				thereby allowing an individual to act with integrity and exercise objectivity
				and professional skepticism.
(2)
				Objectivity imposes the obligation to be impartial, intellectually honest, and
				free of conflicts of interest. Independence precludes relationships that may
				appear to impair the auditors objectivity.
(i) Relationships that may appear to impair
				objectivity include a direct or a material indirect interest in a taxpayer by
				the auditor or a family member of the auditor.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2004 - Due professional care for field audits

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1) Auditors
				must exercise due professional care in the performance of the field audit and
				the preparation of the audit report. Due professional care requires auditors to
				plan and perform the audit observing field audit standards. Field audit
				standards include all of the following:
(a)
				Adequately planning the audit and supervising assistants.
(b) Obtaining a sufficient understanding of
				the audited person and internal controls that are significant within the audit
				objectives.
(c) Obtaining
				sufficient evidence to support the auditors findings and conclusions.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2005 - Reasonable assurance for field audits

Current through Vol. 24-12, July 15, 2024
Rule 5.
(1) Auditors
				shall obtain sufficient and appropriate evidence to provide reasonable
				assurance that the findings of the field audit have reasonably determined the
				tax liability of the audited person.
(2) Auditors shall use professional judgment
				regarding the areas to be tested and the nature, timing, and extent of the
				testing to be performed.
(3)
				Auditors shall use professional judgment in interpreting the results and
				evaluating the audit evidence.
(4)
				Reasonable assurance is not absolute assurance. Absolute assurance is not
				attainable because of the nature of audit evidence and the fact that auditors
				must rely on evidence that is persuasive rather than convincing.
(5) Reasonable assurance does not apply to an
				audit if the audited person does not have sufficient records or does not permit
				access to records. The auditor may then rely on the best available information
				to determine estimated tax due.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2006 - Planning and supervision of field audits

Current through Vol. 24-12, July 15, 2024
Rule 6.
(1) To the
				extent possible, the field audit plan should be discussed with the audited
				person or the persons authorized representative prior to the commencement of
				fieldwork.
(2) Auditors should plan
				audit procedures to obtain the quality and quantity of evidence necessary to
				accurately determine the tax liability.
(a)
				The specific procedures employed and the evidence gathered will vary depending
				upon the audited persons record-keeping system, amounts reported, risk of
				misstatement of the tax liability, and other circumstances.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2007 - Understanding audited person, including internal controls, and assessment of risk

Current through Vol. 24-12, July 15, 2024
Rule 7.
(1) Auditors
				must have an understanding of all of the following as it pertains to the
				audited person:
(a) Matters relating to the
				persons business, including its organization, operating characteristics,
				business lines, and capital structure.
(b) Matters affecting the industry in which
				the person operates, such as financial reporting practices, economic
				conditions, laws and regulations, and technological changes.
(c) Legal or regulatory matters affecting the
				person.
(d) Public information
				about the person.
(e) The relative
				complexity of the person's operations.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2008 - Field audit evidence and documentation

Current through Vol. 24-12, July 15, 2024
Rule 8.
(1) Auditors
				must obtain sufficient and appropriate audit evidence by performing audit
				procedures to provide a reasonable assurance for the conclusions reached in the
				audit.
(2) Auditors must prepare
				audit documentation in sufficient detail to enable an experienced auditor,
				having no previous connections to the audit, to understand from the audit
				documentation the nature, timing, extent, and results of audit procedures
				performed; the audit evidence obtained and its source; and the conclusions
				reached.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2009 - Field audit sampling and sampling projections

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1) When
				designing an audit sample, auditors must consider the purpose of the audit
				procedure and the characteristics of the population from which the sample will
				be drawn. The auditor may use statistical or nonstatistical sampling. The
				sampling method shall be determined on a case-by-case basis. The auditor may
				consider the circumstances of the audit, the type of taxpayer entity, and the
				taxpayers internal control system
(2) Auditors must select items for the sample
				in such a way that the auditors can reasonably expect the sample to be
				representative of the relevant population and likely to provide the auditors
				with a reasonable basis for conclusions about the population.
(3) Auditors must perform audit procedures,
				appropriate to the purpose, on each item selected.
(4) Auditors must investigate the nature and
				causes of any deviations or misstatements identified and evaluate their
				possible effect on the purpose of the audit procedure and on other areas of the
				audit.
(5) Auditors must project
				the results of audit sampling to the population.
(6) Auditors may use either statistical or
				non-statistical sampling of the audited persons books and records to provide
				sufficient evidence to form a conclusion about the correct tax liability.
				Non-statistical sampling includes judgmental samples, random samples, simple
				random sampling, systematic sampling, and cluster sampling or any other
				sampling method that does not involve statistical evaluation.
(7) Whenever 2 or more accounting populations
				for a particular tax return are combined and examined with the aid of a
				statistical sample, the sample result can be combined according to the rules
				for a stratified sample.
(8) When
				sampling the same accounts for multiple years, the auditor may combine the
				accounts into 1 population. The result must be projected by a reasonable method
				that the auditor determines prior to selecting the sampling units.
(9) If an audited person does not have
				sufficient records or fails to provide records, the auditor shall determine the
				best information available and base the estimated tax liability on that
				information.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2010 - Elements of audit report of findings

Current through Vol. 24-12, July 15, 2024
Rule 10. The audit report shall disclose all of the following
				  information:
(a) The audit scope,
				methods, and procedures used, as well as books, records, and papers examined
				and relied upon to determine any tax deficiency or credit for the tax period or
				periods involved.
(b) If the
				evidential matter warrants, a recommendation for penalty and interest, along
				with the basis for the recommendation, and the statutory authority providing
				for penalty and interest.
(c)
				Whether the audited person is in agreement or disagreement with the audit
				findings. If the audited person disagrees with the findings, indicate the
				audited persons basis for disagreement if the audited person has communicated a
				basis for disagreement.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Audit Standards for Field Audits › Section R. 205.2011 - Confidentiality

Current through Vol. 24-12, July 15, 2024
Rule 11. Auditors are bound by the same confidentiality rules
				  promulgated under the taxpayer bill of rights rules which are
				  R
				  205.1001(c),
				  R
				  205.1003,
				  R 205.1004,
				  R 205.1006 and
				  R 205.1007.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 1 - GENERAL PROVISIONS › Section R. 205.3101 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 101.
(1) As
				  used in these rules:
(a) "Act" means Act No.
				  306 of the Public Acts of 1969, as amended, being S 24.201 et seq. of the
				  Michigan Compiled Laws, and known as the administrative procedures act of
				  1969.
(b) "Bureau" means the
				  Michigan bureau of revenue.
(c)
				  "Commissioner" means the Michigan commissioner of revenue and the designees of
				  the commissioner.
(d) "Petitioner"
				  means a person or a party who initiates the commencement of a contested
				  case.
(e) "Presiding officer" means
				  presiding officer as referred to in sections 79 and 80 of the act.
(f) "Respondent" means a party against whom a
				  contested case proceeding is commenced.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 1 - GENERAL PROVISIONS › Section R. 205.3102 - Construction of rules

Current through Vol. 24-12, July 15, 2024
Rule 102. These rules shall be construed to secure a just,
					 speedy, efficient, and fair determination of the issues presented in a
					 contested case proceeding consistent with due process and the safeguarding of
					 the rights of the parties. In light of the variety of circumstances in which an
					 appeal proceeding may arise, these rules shall be applied flexibly to achieve
					 the goals of the act without prejudice to the rights of the
					 parties.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 1 - GENERAL PROVISIONS › Section R. 205.3103 - Scope

Current through Vol. 24-12, July 15, 2024
Rule 103.
(1)
				  These rules govern the practice and procedure in all contested case proceedings
				  before the commissioner.
(2) Where
				  there is no applicable rule, chapter 4 of the act shall govern.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3201 - Nature of appeal

Current through Vol. 24-12, July 15, 2024
Rule 201. Appeals to the commissioner are limited to the
					 following:
(a) A final determination
				  of the city or the administrator on a final assessment, denial in whole or part
				  of a claim for refund, or a special ruling.
(b) Adoption of a rule by the
				  administrator.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3202 - Time and place for filing appeal

Current through Vol. 24-12, July 15, 2024
Rule 202. The appeal, in the form and content as provided
					 in these rules, shall be filed with the commissioner at the commissioner's
					 office in Lansing, Michigan, not later than 56 days after notice of the final
					 determination of the administrator or the date of the adoption of a
					 rule.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3203 - Petition for appeal proceeding

Current through Vol. 24-12, July 15, 2024
Rule 203. Except as otherwise provided by the commissioner,
					 a person who seeks to initiate an appeal proceeding shall submit a written
					 petition to the commissioner.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3204 - Docket number

Current through Vol. 24-12, July 15, 2024
Rule 204. Upon receipt of the petition, the matter will be
					 docketed and assigned a number. The parties will be notified of the docket
					 number. Thereafter, the parties shall place the docket number on all papers
					 filed in the proceeding.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3205 - Service of petition

Current through Vol. 24-12, July 15, 2024
Rule 205.
(1) In
				  any case filed with the commissioner, the petitioner shall serve a copy of the
				  petition upon the administrator of the city or any agent within the city
				  designated by the administrator. The petitioner shall file proof of service
				  with the commissioner within 7 days after service on the respondent. If proof
				  of service is filed with the commissioner by mail, the postmark will be
				  considered the date of filing.
(2)
				  Service on the administrator or his or her designated agent may be made by the
				  petitioner or his or her representative either personally or by registered or
				  certified mail, with the return receipt requested.
(3) If service is made by mail, proof of
				  service shall be made by filing an affidavit of service with the commissioner
				  which certifies compliance with subrules (1) and (2) of this rule and which
				  specifies all of the following:
(a) The
				  method of service.
(b) The identity
				  of the server.
(c) The date and
				  place of mailing.
(d) The address
				  to which the materials were mailed. The mailing receipt shall be attached to
				  the affidavit.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3206 - Filed papers; service of party

Current through Vol. 24-12, July 15, 2024
Rule 206.
(1) A
				  party shall serve all papers filed in an appeal proceeding by that party upon
				  all other parties. In a case in which there is an unusually large number of
				  parties on the same side, the presiding officer may order the following:
(a) The parties need not serve their papers
				  on each other.
(b) A response to a
				  party pleading need only be served on the party who filed the
				  pleading.
(c) A cross-claim,
				  counterclaim, or allegation in an answer demanding a reply is deemed denied by
				  the parties not served.
(d) The
				  filing of a pleading and service on an adverse party constitutes notice of the
				  pleading to all parties.A copy of the order shall be served on all
				  parties.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3207 - Filing of papers

Current through Vol. 24-12, July 15, 2024
Rule 207. Any document to be filed with the commissioner
					 shall be filed at the commissioner's office in Lansing, Michigan; however, when
					 hearings are held outside of Lansing, Michigan, documents may be filed at the
					 place of hearing with the commissioner's designated representative. Any
					 document to be filed with the commissioner may be filed by mail. The postmark
					 will be considered the date of filing.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3208 - Form of petition

Current through Vol. 24-12, July 15, 2024
Rule 208. The petition shall be complete so as to fully
					 state the issues and shall appear as follows:
STATE OF MICHIGAN
BUREAU OF REVENUE
Petitioner,
Docket No. ____________________
City of
Respondent.
PETITION
TO THE STATE COMMISSIONER OF REVENUE: The petitioner seeks
					 a redetermination of the (final assessment, denial in whole or in part of a
					 claim for refund, special ruling, adoption of a rule or regulation by the
					 administrator) set out by the City of _________________ in its determination,
					 decision, order, or rule dated _______________ and as a basis of this
					 proceeding alleges:
1. The petitioner
				  is (state whether individual, corporation, or other entity) with principal
				  office (or residence) at (provide address, city, state, and zip
				  code).
2. The matter in dispute
				  is
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
3. The determination, decision, order, or
				  rule is based on the following errors: (enumerate with specificity the claim of
				  error in a concise manner; avoid pleading facts that properly belong in the
				  succeeding paragraph). A copy of the challenged determination, decision, order
				  or rule is attached and marked as Exhibit A.
4. The facts upon which the petitioner relies
				  as the basis for this proceeding are: (set out the allegations of fact relied
				  upon, the prior legal steps taken by the petitioner, in orderly and logical
				  sequence, with subparagraphs lettered in a manner to inform the commissioner of
				  the issues to be presented and to enable the city to admit or deny each
				  specific allegation). The petitioner respectfully requests the commissioner to
				  hear the proceedings and (state the relief desired).
Signed _________________________
Name and address
					 ___________________________
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3210 - Appearances generally; representation

Current through Vol. 24-12, July 15, 2024
Rule 210. A party may appear in person, by an authorized
					 representative, or by legal counsel. The commissioner may require adequate
					 identification and authority.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 2 - COMMENCEMENT OF APPEAL PROCEEDING › Section R. 205.3211 - Mailing addresses and telephone numbers of parties

Current through Vol. 24-12, July 15, 2024
Rule 211. All parties to a proceeding shall keep the
					 commissioner informed of their current mailing addresses and telephone
					 numbers.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3301 - Answer

Current through Vol. 24-12, July 15, 2024
Rule 301.
(1)
				  After service of a copy of the petition, the respondent shall have 21 days
				  within which to file an answer to the petition. The answer shall fully and
				  completely inform the petitioner and the commissioner of the nature of the
				  defense. It shall contain a specific admission or denial of each material
				  allegation of fact contained in the petition, a statement of any facts upon
				  which the respondent relies for defense, and any affirmative defenses to be
				  relied upon by the respondent.
(2)
				  Each paragraph contained in the answer shall be numbered and lettered to
				  correspond with the paragraphs of the petition. An answer, signed by the
				  respondent or the respondent's legal representative, shall be filed with the
				  commissioner.
(3) The respondent
				  shall serve a copy of the answer upon the petitioner or his or her
				  representative of record and shall file proof of service with the commissioner
				  within 7 days after such service.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3302 - General rules of pleading; late filing of pleadings

Current through Vol. 24-12, July 15, 2024
Rule 302.
(1)
										R
				  205.3208,
				  R
				  205.3303, and
				  R
				  205.3304 regarding the form, captioning, and signing
				  of a petition apply to all motions, affidavits, and other papers provided for
				  by these rules. However, an affidavit shall be verified by oath or
				  affirmation.
(2) Every pleading
				  shall be legibly typewritten or printed and cover only 1 side of plain white
				  paper. The paper shall be not more than 8 1/2 inches wide and 11 inches long.
				  Copies may be on any weight paper.
(3) Except as otherwise provided in these
				  rules, a signed original of all papers shall be filed.
(4) If a pleading or other paper is not filed
				  in accordance with applicable time limits, the right of a party to make that
				  filing is waived. The presiding officer may exercise discretion and may, upon a
				  showing of good cause for the late filing, permit the late filing of a pleading
				  or other paper.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3303 - Names of parties

Current through Vol. 24-12, July 15, 2024
Rule 303.
(1) In a
				  petition, the caption shall include the names of all parties. In other papers,
				  it is sufficient to state the name of the first party on each side, with an
				  appropriate indication of other parties, such as "et al."
(2) If the petitioner is an individual, the
				  full given name and surname shall be stated in the caption. If the petitioner
				  is a married woman, her given name shall be used, and not the name of her
				  husband preceded by "Mrs." If the petitioners are husband and wife, the full
				  given name and surname of each shall be stated.
(3) If the petitioner is a fiduciary, the
				  names of the estate, trust, or other person for whom he or she acts shall be
				  given first, followed by the name of the fiduciary.
(4) If the petitioner is a business operating
				  under an assumed name, the full name of the business, for example, the d/b/a,
				  shall be stated. If the petitioner is a corporation, the full name of the
				  corporation shall be stated. If the petitioner is a limited liability company,
				  the full name of the limited liability company shall be stated.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3304 - Signature

Current through Vol. 24-12, July 15, 2024
Rule 304. The written signature, whether of the
					 representative or of the petitioner, shall be in individual form and not in the
					 firm name, except that if the petitioner is a corporation, the written
					 signature shall be by an active officer of the corporation, and if the
					 petitioner is a limited liability company, the written signature shall be by a
					 managing member of the limited liability company. The name and mailing address
					 of the petitioner or of the representative shall be typed or printed
					 immediately following the written signature.