Michigan Compiled Laws 281-1967-1-8 Chapter 8 (206.401... 206.499)

• Section 206.401 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency.
• Section 206.402 Administration Of Tax; Conflicting Provisions.
  The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this...
• Section 206.405 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed section pertained to failure or refusal to file return, report, or statement.
• Section 206.408 Records.
  A person liable for any tax imposed under this part shall keep and maintain accurate records in a form as to make it possible...
• Section 206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
  Compiler's Notes: The repealed section pertained to statute of limitations.
• Section 206.421-206.431 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, and
• Section 206.435 Contribution Designations; Separate Contributions Schedule; Cessation By Department; Insufficient Refund To Make Contribution; Appropriation; Distribution And Administration; Additional Contribution Designations; Considerations.
  (1) Except as otherwise provided under this section, for the 2008 tax year and each tax year after the 2008 tax year, an individual...
• Section 206.437 Children Of Veterans Tuition Grant Program; Contribution Designation.
  (1) For the 2006 tax year and each tax year after the 2006 tax year, an individual may designate on his or her annual...
• Section 206.438 Designation Of Contribution To The Military Family Relief Fund.
  (1) For tax years that begin after December 31, 2003, a taxpayer may designate on his or her annual return that a contribution of...
• Section 206.439 Designating Portion Of Tax Refund Credited To Michigan Nongame Fish And Wildlife Trust Fund; Printing Contribution Designation On Income Tax Return Form; Disposition Of Amount Equal To Cumulative Designations.
  (1) Until the state treasurer certifies that the assets in the nongame fish and wildlife trust fund created in the nongame fish and wildlife...
• Section 206.440 Children's Trust Fund; Contribution Designation.
  (1) Effective for the tax year beginning January 1, 1982 and before January 1, 2005, an individual may designate on his or her annual...
• Section 206.441 Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.
  Compiler's Notes: The repealed section pertained to credit or refund of taxes or penalties.
• Section 206.442 Repealed. 1974, Act 308, Eff. Apr. 1, 1975.
  Compiler's Notes: The repealed section pertained to failure or refusal to make refund.
• Section 206.451 Certificate Of Dissolution Or Withdrawal Until Taxes Paid; Payment Of Taxes As Condition To Closing Of Estate.
  (1) A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution...
• Section 206.455 Records, Books, And Accounts; Examination; Violation; Penalties.
  Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable...
• Section 206.461-206.466 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality.
• Section 206.471 Administration Of Tax By Department; Forms; Rules; Printing Summary Of State Expenditures And Revenues In Instruction Booklet; Space On Tax Return For School District; Information To Be Provided In Instruction Booklet About Purchase Of Annual State Park Motor Vehicle Permit; Listing Of Credit And Deduction; Posting Of List On Website.
  (1) The tax imposed by this part shall be administered by the department. The department shall prescribe forms for use by taxpayers and may...
• Section 206.472 Personal Income And Property Tax Credit Forms And Instructions; Submission Of Drafts With Explanations Of Changes.
  Before final printing the department shall submit the draft of the proposed personal income tax forms and instructions and the proposed property tax credit...
• Section 206.473 Direct Deposit Of Tax Refund; Form.
  The department shall develop and make available a direct deposit form prescribed by the department to provide for the direct deposit of a refund...
• Section 206.475 Tax Imposed Additional To Other Taxes; Disposition Of Proceeds; Allocation And Distribution; Contribution Designation Program; Appropriation; Children's Trust Fund.
  (1) The tax imposed by this part is in addition to all other taxes for which the taxpayer is liable and the proceeds derived...
• Section 206.481 Repealed. 1996, Act 342, Eff. Oct. 1, 1996.
  Compiler's Notes: The repealed section pertained to remittances by state disbursing authority to cities, villages, townships, and counties.
• Section 206.482 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed section pertained to amounts distributed to local governments.
• Section 206.483 Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.
  Compiler's Notes: The repealed section pertained to deposit in federal facility development fund.
• Section 206.491-206.495 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed sections pertained to computation of taxes and exclusion of business activities tax and income.
• Section 206.496 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed section pertained to appropriation to department in 1982-1983 fiscal year.
• Section 206.497 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
  Compiler's Notes: The repealed section pertained to business activities tax repeal.
• Section 206.498, 206.499 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed sections pertained to declarations in act and effective date.

Last modified: October 10, 2016