Bill Text: MI HB5526 | 2011-2012 | 96th Legislature | Introduced
Bill Title: State; audits; contingent fee for state audits; prohibit. Amends 1941 PA 122 (MCL 205.1 - 205.31) by adding sec. 6b.
Spectrum: Partisan Bill (Republican 16-0)
Status: (Introduced - Dead) 2012-04-17 - Printed Bill Filed 03/29/2012 [HB5526 Detail]
Download: Michigan-2011-HB5526-Introduced.html
HOUSE BILL No. 5526
March 29, 2012, Introduced by Reps. Jacobsen, Denby, Nesbitt, Forlini, Poleski, Pscholka, Haveman, Haines, Tyler, Kowall, Crawford, Huuki, Farrington, O'Brien, Horn and Olson and referred to the Committee on Tax Policy.
A bill to amend 1941 PA 122, entitled
"An act to establish the revenue collection duties of the
department of treasury; to prescribe its powers and duties as the
revenue collection agency of this state; to prescribe certain
powers and duties of the state treasurer; to establish the
collection duties of certain other state departments for money or
accounts owed to this state; to regulate the importation, stamping,
and disposition of certain tobacco products; to provide for the
transfer of powers and duties now vested in certain other state
boards, commissions, departments, and offices; to prescribe certain
duties of and require certain reports from the department of
treasury; to provide procedures for the payment, administration,
audit, assessment, levy of interests or penalties on, and appeals
of taxes and tax liability; to prescribe its powers and duties if
an agreement to act as agent for a city to administer, collect, and
enforce the city income tax act on behalf of a city is entered into
with any city; to provide an appropriation; to abolish the state
board of tax administration; to prescribe penalties and provide
remedies; and to declare the effect of this act,"
(MCL 205.1 to 205.31) by adding section 6b.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 6b. If the department conducts an audit under this act or
hires any other person to conduct an audit under this act, the
audit shall not be performed by an auditor on a contingent fee
basis or any other similar method that may impair an auditor's
independence or the perception of independence by the public.
