Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.

The bill allows the state of Michigan to send electronic notices regarding tax administration instead of only using traditional mail. It updates existing laws to include this option, making communication more efficient. This change aims to streamline the process for taxpayers and reduce costs for the state.

Supporters of the bill argue that allowing electronic notices will modernize the tax administration system and improve convenience for taxpayers. They believe it will lead to faster communication and help reduce state expenses related to mailing paper notices.

Critics of the bill may express concerns about the potential for digital inequity, arguing that not all taxpayers have equal access to electronic communication. They might also worry that important tax information could be overlooked or lost in a digital format, leading to confusion or missed deadlines.