Enacted Laws

  • Public Act 9 of 2009

    Provides relief during transition period for penalties associated with the payment of estimated Michigan Business Tax.
  • Public Act 8 of 2009

    Allows a taxpayer to calculate the payments by using a methodology used to calculate Federal estimated payments. Prohibits a penalty from being assessed for an underpayment for a tax year ending before December 1, 2009, if the taxpayer paid 75% of the tax due.
  • Public Act 161 of 2008

    Created CPA license mobility in Michigan for the temporary practice of out-of-state individual CPAs. It revised the licensure requirement for CPA firms, and allow a firm that was not required to be licensed to perform a review engagement if it performed the services through an individual who was granted practice privileges and met other requirements.
  • Public Acts 125-129 of 2008

    This bill makes multiple changes to the Michigan Tax Tribunal process and policy. It authorized the Tax Tribunal to promulgate rules for mediation and for the certification of mediators to facilitate claims in the Court of Claims and in the Tribunal.
  • Public Act 148 of 2007

    This bill prohibits a person that provides any of the services subject to the tax under former Section 3d from collecting the tax from a person that received a service subject to the tax under that section.
  • Public Act 145 of 2007

    Repealed the expanded Michigan Use Tax that included services.
  • Public Act 1 of 2007

    Public Act 278 of 2005 amended the act that regulates certified public accountants to require any licensed firm and sole practitioner performing attest services to participate in a peer review program to be established by departmental rules.
  • Public Act 36 of 2007