Enacted Laws

Public Act 109 of 2014

by State of Michigan | Mar 03, 2014   ()

House Bills 4288 (H-4) and 4292 (H-4) amend the General Sales Tax Act and the Use Tax Act, respectively, allow the Department of Treasury to assess sales or use tax based on an indirect audit procedure if a person failed to file a return or maintain sufficient records.

Introduced as House Bill 4292 and House Bill 4288.

Source: State of Michigan