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House Journal: Page 1206: Thursday, April 2, 1998

 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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