Michigan Compiled Laws 281-1967-2-16 Chapter 16 (206.680...206.699)

• Section 206.680 Election To Pay Tax Imposed By Michigan Business Tax Act; Duration; Taxpayer As Member Of Unitary Business Group; Separate Return; Annual Return; "Certificated Credit" Defined.
  (1) Notwithstanding any other provision of this part, except as otherwise provided in subsection (2) for a certificated credit under section 435 or 437...
• Section 206.681 Quarterly Returns And Estimated Payments.
  (1) Except as otherwise provided under this section, a taxpayer that reasonably expects liability for the tax year to exceed $800.00 shall file an...
• Section 206.683 Payment For Portion Of Tax Year; Computation; Methods.
  (1) If a taxpayer's tax year to which this part applies ends before December 31, 2012, then a taxpayer subject to this part may...
• Section 206.685 Annual Or Final Return; Filing; Form And Content; Remittance Of Final Liability; Calculation; Extension.
  (1) An annual or final return shall be filed with the department in the form and content prescribed by the department by the last...
• Section 206.687 Furnishing Copy Of Return Filed Under Internal Revenue Code; Amended Return.
  (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any return...
• Section 206.689 Information Return Of Income Paid To Others.
  At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid...
• Section 206.691 Filing Of Combined Return By Unitary Business Group.
  (1) Except as otherwise provided under section 680(3), a unitary business group shall file a combined return that includes each United States person that...
• Section 206.693 Administration Of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution Of Tax Receipts.
  (1) The tax imposed by this part shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31,...
• Section 206.695 Distribution Of Revenue To General Fund.
  The revenue collected under this part shall be distributed to the general fund. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
• Section 206.697 Appropriation; Carrying Forward Unexpended Funds.
  There is appropriated to the department for the 2011-2012 state fiscal year the sum of $1,000,000.00 to begin implementing the requirements of this part....
• Section 206.699 Classification As Disregarded Entity For Federal Income Tax Purposes.
  Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code...

Last modified: October 10, 2016