Section 206.440 – Children’s Trust Fund; Contribution Designation.
206.440 Children’s trust fund; contribution designation. Sec. 440. (1) Effective for the tax year beginning January 1, 1982 and before January 1, 2005, an individual may designate on his or her annual return that a contribution of $2.00 or more of his or her refund and for tax years beginning on and after January 1, […]
Section 206.441 – Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.
206.441 Repealed. 1990, Act 285, Eff.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 Compiler’s Notes: The repealed section pertained to credit or refund of taxes or penalties.
Section 206.442 – Repealed. 1974, Act 308, Eff.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.
206.442 Repealed. 1974, Act 308, Eff.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 Compiler’s Notes: The repealed section pertained to failure or refusal to make refund.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.
206.451 Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate. Sec. 451. (1) A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request […]
Section 206.455 – Records, Books, and Accounts; Examination; Violation; Penalties.
206.455 Records, books, and accounts; examination; violation; penalties. Sec. 455. Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable under the provisions of this part and as the department may require for a period of 6 years. The records, books […]
Section 206.461-206.466 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.461-206.466 Repealed. 1980, Act 169, Eff.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 Compiler’s Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality.
Section 206.401 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.401 Repealed. 1980, Act 169, Eff.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 Compiler’s Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency.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 206.471 – 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.
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. Sec. 471. (1) The […]
Section 206.402 – Administration of Tax; Conflicting Provisions.
206.402 Administration of tax; conflicting provisions. Sec. 402. 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 part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this […]
Section 206.405 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
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.