Michigan’s 2011 Tax Amnesty Program (“Program”), which expires June 30, 2011, was established to give taxpayers an opportunity to pay delinquent taxes and receive a waiver of any associated penalties. In addition, the Program allows qualifying, participating taxpayers to avoid criminal prosecution by the Michigan Department of Treasury (“Department”).
The Program is available for the following taxes for periods ending on or before December 31, 2009:
- Michigan business tax
- Income tax
- Sales and use tax
- Withholding tax
- Fuels taxes
- Cigarette and tobacco taxes
- Estate and inheritance taxes
- Retaliatory taxes
To be eligible for the Program, a taxpayer must complete an amnesty application and make full payment of delinquent taxes plus interest. Both the payment and application must be postmarked on or before June 30, 2011.
If you have any questions regarding the Program or other ways of resolving compliance issues with the State of Michigan through the use of the Michigan Voluntary Disclosure Program, please contact either of the Technical Information Contacts listed below.