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E17. What legal authority is there for enforcing the mandate?

The Tax Act authorizes the State Treasurer to prescribe e-file as the only acceptable way of filing MBT returns that are eligible for e-file. The MBT Act 36 of 2007 states:

Sec. 505
(1) An annual or final return shall be filed with the department in the form and content prescribed by the department by the last day of the fourth month after the end of the taxpayer's tax year. Any final liability shall be remitted with this return. A taxpayer, other than a taxpayer subject to the tax imposed under chapter 2A or 2B, whose apportioned or allocated gross receipts are less than $350,000.00 does not need to file a return or pay the tax imposed under this act.

Sec. 509
(1) At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or submit the information in the form and content prescribed to the department.