Dossier
Legislative
introduced
other
doctrine
introduced
proposed rule
passed chamber
jcar review
executive order
final rule
enacted
appeals opinion
opinion
Taxation: administration; calculation of interest and penalties related to the issuance of certain refunds; provide for. Amends sec. 30 of 1941 PA 122 (MCL 205.30).
Key claim: SB1083 amends Michigan’s Revenue Act to adjust how interest and penalties are calculated on certain tax refunds.
Abstract
(SB1083 · 103rd Legislature) Taxation: administration; calculation of interest and penalties related to the issuance of certain refunds; provide for. Amends sec. 30 of 1941 PA 122 (MCL 205.30). Latest action (2026-07-01): Referred To Committee On Appropriations
Why this matters
Interest and penalty rules on tax refunds directly affect how much money taxpayers recover when the state owes them, and how quickly Treasury must pay. Even administrative recalibrations of these formulas shift revenue between the state and refund recipients, so the change matters to both individual and business filers as well as to state budget forecasters.