MCL - 281-1967-4-23

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
CHAPTER 23

Document Type Description
Section 206.831 Section Estimated payments and quarterly returns.
Section 206.831.amended Section Estimated payments and quarterly returns.
Section 206.833 Section Annual or final return; filing; form and content; remittance of final liability; information return; extension.
Section 206.835 Section Furnishing copy of return filed under internal revenue code; amended return.
Section 206.837 Section Added interest; exception for 2021 refunds.
Section 206.839 Section Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.839.amended Section Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.841 Section Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.843 Section Distribution to state school aid fund; balance to general fund.
Section 206.845 Section Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company.
Section 206.847 Section Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.