Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Taxpayer Rights During an Audit
After an internal review process, the audit adjustments will be processed and a Final Audit Notification (FAN) will be issued. If a balance is still due after receiving the PAD, a Bill for Taxes Due - Intent to Assess (Form 168) will be issued. If the taxpayer disagrees with the liability amount, a written request for an informal conference may be submitted to Treasury within 60 days of the date on that notice (instructions are provided on the Intent).
If the audit results in an overpayment or includes adjustments that result in no additional amount due and the taxpayer disagrees with the determination, a Notice of Adjustments will be issued and will have instructions for requesting an informal conference.