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

Added electronic notice consent mechanism allowing taxpayers to opt-in to receiving tax notices via email, with ability to revoke consent.

Requires annual statistical reporting on business tax data (income tax base, modified gross receipts, tax liability, credits, and total liability) broken down by business sector and firm size while protecting individual taxpayer identity.

Strengthened confidentiality provisions by adding penalties for unauthorized disclosure of audit selection criteria and expanding exceptions for information sharing with other government agencies.

Established felony penalties for violating confidentiality provisions and civil fines for specific disclosure violations related to economic growth authority information.

Added specific definitions for 'adjusted gross receipts' and 'wagering tax' referencing the Michigan Gaming Control and Revenue Act.