On October 5, 2010, the Governor of Michigan approved a bill (L.2010, S884, (P.A. 198) that creates a tax amnesty program to be held May 15, 2011 and end June 30, 2011. The taxpayer must make a written request for a waiver of all criminal and civil penalties for failing to file a return or failing to pay a tax due Michigan for any tax administered by the Department of Treasury.
The taxpayer must submit any unfiled returns or amended returns, and make full payment of the tax and interest due for any prior period not later than the last day of the amnesty period (June 30, 2011). Again, the amnesty applies only to taxes due prior to January 1, 2010.