US Lawyer Database

Section 206.837 – Added Interest; Exception for 2021 Refunds.

206.837 Added interest; exception for 2021 refunds. Sec. 837. For tax years ending in 2021 only, if a taxpayer elects to pay the tax under section 813 for the tax year ending in 2021 and the annual return filed under this part for that tax year results in a refund, that refund is not subject […]

Section 206.723 – Partnership Level Audits; Administrative Adjustment Requests; Reporting Requirements; State Partnership Representative; Irrevocable Election to Pay Tax; Reporting to Partners; Alternative Reporting and Payment Methods; Credit or Refund of Overpayment; Rules.

206.723 Partnership level audits; administrative adjustment requests; reporting requirements; state partnership representative; irrevocable election to pay tax; reporting to partners; alternative reporting and payment methods; credit or refund of overpayment; rules. Sec. 723. (1) Except for adjustments required to be reported for federal purposes by taking those adjustments into account in the partnership return for […]

Section 206.839 – Non-Electing Flow-Through Entity; Reporting of Information Required by Internal Revenue Code; Estate or Trust Reporting Requirements.

206.839 Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements. Sec. 839. (1) A taxpayer or a flow-through entity that did not make the election under section 813 shall provide on or before the due date of the return under section 833, upon the amendment of a return […]

Section 206.725 – Effective Date of Chapter.

206.725 Effective date of chapter. Sec. 725. This chapter is effective and applies to all tax years that begin on and after January 1, 2018. History: Add. 2022, Act 148, Imd. Eff. July 19, 2022 Compiler’s Notes: Enacting section 1 of Act 148 of 2022 provides:”Enacting section 1. This amendatory act is retroactive and applies […]

Section 206.841 – Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts.

206.841 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts. Sec. 841. (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, and this part. If a conflict exists between 1941 PA 122, MCL […]

Section 206.801 – Meanings of Terms; Other Provisions.

206.801 Meanings of terms; other provisions. Sec. 801. A term used in this part and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year as provided in section 805(5) unless a different […]