Voluntary Disclosure by Taxpayer
The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with nonfilers who have not been previously contacted by the Department and who meet certain other criteria. (Reference MCL 205.30c).
Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited lookback period of four years without imposition of penalties, in exchange for future tax compliance.
1353, Michigan Department of Treasury Nexus Questionnaire
3-Year MBT Agreement
4133, Voluntary Disclosure Request
4696, Summary of Revenue Administrative Bulletins (RABs) 2007-6 and 2008-4
Form 4503, Summary of Revenue Administrative Bulletins (RAB) 1999-1
RAB 2007-6 Michigan Business Tax - "Actively Solicits" Defined
RAB 2008-4, Michigan Business Tax Nexus Standards
Revenue Administrative Bulletin 1998-1
Revenue Administrative Bulletin 1999-1
UC 518, Michigan Business Tax Registration Application