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9 a claim for refund of individual income tax paid for 10 any tax year beginning on or after January 1, 1985, 11 and before January 1, 1989, is considered timely if 12 filed with the department on or before October 31, 13 1998, if the taxpayer's claim is the result of the 14 unconstitutional taxation of federal pension benefits 15 based upon the decision in Davis v. Michigan 16 Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500 17 (1989). 18 A taxpayer entitled to a refund of tax paid under 19 this subsection shall receive an amount equal to one 20 hundred percent of the refund without interest. The 21 claim for refund shall be filed separate from any 22 income tax return and shall not be allowed as a credit 23 for income taxes owed. A claim shall be filed between 24 the effective date of this division of this Act and 25 October 31, 1998. An extension for filing shall not 26 be allowed and claims disallowed on the basis of 27 timeliness shall not be allowed upon appeal to any 28 other state agency notwithstanding any other provision 29 of law. 30 The claim for refund shall be made on claim forms 31 to be made available by the department. In order for 32 a taxpayer to have a valid refund claim, the taxpayer 33 must supply legible copies of documents the director 34 deems necessary to show entitlement to the refund, 35 including but not limited to income tax forms and W-2P 36 forms, which will establish the state income tax that 37 was paid on the federal pension benefits for the tax 38 years in question. The burden of proof is on the 39 taxpayer to show that the claim for refund is valid. 40 Estates are not entitled to file a claim for refund 41 under this subsection, except a spouse of a deceased 42 taxpayer who was the spouse of the taxpayer when the 43 unconstitutional tax was imposed may file a claim for 44 refund without reopening the deceased taxpayer's 45 estate. If a taxpayer has filed a claim under this 46 subsection and subsequently dies before receipt of the 47 refund, the taxpayer's estate is entitled to receipt 48 of any valid refund claim. 49 The department shall make a reasonable attempt to 50 notify individuals who are entitled to a refund under Page 2 1 this subsection. 2 Sec. ___. EFFECTIVE DATE. This division of this 3 Act, being deemed of immediate importance, takes 4 effect upon enactment." 5 2. Title page, line 5, by inserting after the 6 word "credits," the following: "allowing certain tax 7 refunds for income tax paid on federal pension 8 benefits,".
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