Section 206.335-206.341 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.335-206.341 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of business income.
Section 206.271 – Recomputation of Taxable Income by Excluding Proportional Gain or Loss on Disposition of Property.
206.271 Recomputation of taxable income by excluding proportional gain or loss on disposition of property. Sec. 271. (1) A taxpayer subject to the tax levied by section 51 and whose income received after September 30, 1967 is increased or diminished by the disposition of property acquired before October 1, 1967, which is described in and […]
Section 206.351 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.351 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to deducting and withholding tax on compensation.
Section 206.272 – Tax Credit; Amount Equal to Federal Credit; Refund.
206.272 Tax credit; amount equal to federal credit; refund. Sec. 272. (1) For the following tax years that begin after December 31, 2007, a taxpayer may credit against the tax imposed by this act an amount equal to the specified percentages of the credit the taxpayer is allowed to claim as a credit under section […]
Section 206.352 – Direct Deposit of Tax Refund.
206.352 Direct deposit of tax refund. Sec. 352. (1) For the 1997 tax year and each tax year after the 1997 tax year, a taxpayer who is due a refund determined under section 30 of Act No. 122 of the Public Acts of 1941, being section 205.30 of the Michigan Compiled Laws, may request a […]
Section 206.273 – Repealed. 2000, Act 499, Eff. Dec. 31, 2001.
206.273 Repealed. 2000, Act 499, Eff. Dec. 31, 2001. Compiler’s Notes: The repealed section pertained to credit for prescription drugs.
Section 206.355 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.355 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to employer, flow-through entity, casino licensee, or race meeting licensee subject to administration, collection, and enforcement provisions.
Section 206.274-206.276 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.274-206.276 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit claimed for student fees and tuition, certificate of stillbirth, and contributions to individual or family development account program.
Section 206.278 – Qualified Investment in Qualified Business; Tax Credit; Definitions.
206.278 Qualified investment in qualified business; tax credit; definitions. Sec. 278. (1) Subject to the limitations provided under this section, a taxpayer that makes a qualified investment after December 31, 2010 and before January 1, 2012 in a qualified business may claim a credit against the tax imposed by this act equal to 25% of […]
Section 206.301 – Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment of Estimated Annual Tax Instead of Quarterly Payments; Filing and Payment by Farmer, Fisherman, or Seafarer; Information Submitted by Bank or Financial Institution; Computations; “Taxable Trust” Defined.
206.301 Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined. Sec. 301. (1) Every person on a calendar year basis, if the person’s annual tax can reasonably be […]