The Michigan Administrative Code defines the auditing standards used by the Michigan Department of Treasury when conducting field audits.
As employees of the Michigan Department of Treasury, we will comply with Michigan law by providing the following.
This brochure is intended to help clarify taxpayer rights and responsibilities, and provide an overview of the cash basis audit process; it does not take the place of the law.
This document contains basic information on standard audit procedures and descriptions of common audit work papers for cash basis sales tax audits.
This form allows a taxpayer to request reconsideration of a Preliminary Audit Determination (PAD) issued by the Michigan Department of Treasury.
Contacts for Department of Treasury Michigan Field offices and Out-Of-State Audit Division offices.
This document contains audit techniques utilized for those taxpayers that are real property taxpayers and manufacturer/contractors.
This document outlines techniques used in audits of taxpayers that are engaged in a manufacturing process.
This manual contains information regarding the application and review of the most common deductions applying to taxpayers separate from the industrial processing exemption.
This document explains sampling methods that can be utilized during the course of a tax audit.
