Michigan Compiled Laws 36-2007-5 Chapter 5 (208.1500...208.1601)

• Section 208.1500 Taxpayer With Certificated Credit Or Unused Carryforward.
  208.1500 Taxpayer with certificated credit or unused carryforward.Sec. 500. (1) Except as otherwise provided in subsection (2) or (7), a taxpayer described under section 117(5)(a)...
• Section 208.1501 Estimated Return And Payment.
  208.1501 Estimated return and payment.Sec. 501. (1) A taxpayer that reasonably expects liability for the tax year to exceed $800.00 shall file an estimated return...
• Section 208.1503 Computation Of Tax For Portion Of Year.
  208.1503 Computation of tax for portion of year.Sec. 503. (1) If a taxpayer's tax year to which this act applies ends before December 31, 2008...
• Section 208.1505 Annual Or Final Return; Date Of Filing; Extension.
  208.1505 Annual or final return; date of filing; extension.Sec. 505. (1) An annual or final return shall be filed with the department in the form...
• Section 208.1507 Return; Filing; True And Correct Copy; Amended Return.
  208.1507 Return; filing; true and correct copy; amended return.Sec. 507. (1) A taxpayer required to file a return under this act may be required to...
• Section 208.1508 Overpayment Of Tax; Filing Claim For Refund; Limitation; Assessment; Appropriation.
  (1) If, as a result of the changes enacted by the amendatory act that added this section, a taxpayer has an overpayment of tax...
• Section 208.1509 Information Return Required By Internal Revenue Code; Filing Required.
  208.1509 Information return required by internal revenue code; filing required.Sec. 509. (1) At the request of the department, a taxpayer required by the internal revenue...
• Section 208.1510 Issuance Of Certificate Of Completion, Assignment Certificate, Or Component Completion Certificate Or Certificate Of Completed Rehabilitation, Assignment Certificate, Or Reassignment Certificate; Refundable Credit; Refundable Voucher Certificate; Assignment Or Reassignment Of Tax Credit.
  208.1510 Issuance of certificate of completion, assignment certificate, or component completion certificate or certificate of completed rehabilitation, assignment certificate, or reassignment certificate; refundable credit; refundable...
• Section 208.1511 Unitary Business Group; Filing.
  208.1511 Unitary business group; filing.Sec. 511. Except as otherwise provided under section 500(7), a unitary business group shall file a combined return that includes each...
• Section 208.1512 Disregarded Entity; Classification; Filing Amended Return; Treatment As Person Separate From Owner.
  208.1512 Disregarded entity; classification; filing amended return; treatment as person separate from owner.Sec. 512. (1) Notwithstanding any other provision of this act except as provided...
• Section 208.1513 Administration Of Tax; Rules; Forms; Preparation And Publication Of Statistics.
  208.1513 Administration of tax; rules; forms; preparation and publication of statistics.Sec. 513. (1) The tax imposed by this act shall be administered by the department...
• Section 208.1515 Distribution To School Aid Fund; Deposit Of Balance To General Fund; Reduction; Deposit After 2010-2011 Fiscal Year; "United States Consumer Price Index" Defined.
  208.1515 Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined.Sec. 515....
• Section 208.1517 Implementation Of Act; Appropriation; Carrying Forward Unexpended Funds.
  208.1517 Implementation of act; appropriation; carrying forward unexpended funds.Sec. 517. There is appropriated to the department for the 2006-2007 state fiscal year the sum of...
• Section 208.1519 Severability Of Provisions.
  208.1519 Severability of provisions.Sec. 519. If a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or...
• Section 208.1601 Refund Of Excess Amounts; Deposit Into Countercyclical Budget And Economic Stabilization Fund; Disposition Of Taxpayer's Pro Rata Share; Definitions.
  208.1601 Refund of excess amounts; deposit into countercyclical budget and economic stabilization fund; disposition of taxpayer's pro rata share; definitions.Sec. 601. (1) For the 2008...

Last modified: October 10, 2016