{"data":{"id":"us-mi/mich.-comp.-laws-205.5","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.5","heading":"Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.","body":"Sec. 5.\n\nThe department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following:\n\nA taxpayer's protections and the department's obligations during an audit.\n\nBoth the administrative and judicial procedures for appealing a departmental decision.\n\nThe procedures for claiming refunds and filing complaints.\n\nThe means by which the department may enforce a tax statute, including assessment, jeopardy assessment, and enforcement of a lien.\n\nThe department shall include the brochure prepared as required under subsection (1) with a communication to a taxpayer concerning the determination or collection of a tax administered under this act. The department may take the actions necessary to prevent sending multiple brochures to the same taxpayer.","path":["MI Code","Chapter 205","Act Act-122-of-1941"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-5","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"8e5f6062aa1985138b1256fc7f08b0911c724188fea7550199bdaaafb003823c","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.4a","next":"us-mi/mich.-comp.-laws-205.6"},"notice":"GroundRules: Original legal text. Not legal advice."}