Michigan Compiled Laws 281-1967-1-6 Chapter 6 (206.301...206.341)

• Section 206.301 Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment Of Estimated Annual Tax Instead Of Quarterly Payments; Filing And Payment By Farmer, Fisherman, Or Seafarer; Information Submitted By Bank Or Financial Institution; Computations; “taxable Trust” Defined.
  (1) Every person on a calendar year basis, if the person's annual tax can reasonably be expected to exceed the amount withheld under section...
• Section 206.302 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
  Compiler's Notes: The repealed section pertained to computation of estimated tax payments.
• Section 206.311 Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, And Remittance Of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment Of Estimated Tax; Joint Return; Effect Of Filing Copy Of Federal Extension; Automatic Extension Based On Service In Combat Zone.
  (1) The taxpayer on or before the due date set for the filing of a return or the payment of the tax, except as...
• Section 206.315 Tax Return Of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return.
  (1) Every person, other than a corporation, required to make a return for any taxable period under the internal revenue code, except as otherwise...
• Section 206.321 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
  Compiler's Notes: The repealed section pertained to tax returns of corporations and financial institutions.
• Section 206.322 Whole Dollar Amounts; Use.
  Any person electing to use "whole dollar amounts" under the provisions of section 6102 of the internal revenue code may use "whole dollar amounts"...
• Section 206.325 Furnishing Copy Of Federal Tax Return And Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, Or Determination Of Deficiency; Assessment Of Increased Tax Resulting From Federal Audit; Payment Of Additional Tax; Credit Or Refund Of Overpayment.
  (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any tax...
• Section 206.331 Filing Or Submitting Information As To Income Paid To Others; Filing Copies Or Alternate Forms Of Federal Tax Return.
  (1) At the request of the department, every person required by the internal revenue code to file or submit an information return of income...
• Section 206.335-206.341 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
  Compiler's Notes: The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of business

Last modified: October 10, 2016