Section 206.438 – Designation of Contribution to the Military Family Relief Fund.
206.438 Designation of contribution to the military family relief fund. Sec. 438. (1) For tax years that begin after December 31, 2003, a taxpayer may designate on his or her annual return that a contribution of $1.00 or more of his or her refund be credited to the military family relief fund created in section […]
Section 206.439 – Designating Portion of Tax Refund Credited to Michigan Nongame Fish and Wildlife Trust Fund; Printing Contribution Designation on Income Tax Return Form; Disposition of Amount Equal to Cumulative Designations.
206.439 Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations. Sec. 439. (1) Until the state treasurer certifies that the assets in the nongame fish and wildlife trust fund created in the nongame fish and […]
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Section 206.441 – Repealed. 1990, Act 285, Eff.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206.441 Repealed. 1990, Act 285, Eff.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 Compiler’s Notes: The repealed section pertained to credit or refund of taxes or penalties.
Section 206.442 – Repealed. 1974, Act 308, Eff.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206.442 Repealed. 1974, Act 308, Eff.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 Compiler’s Notes: The repealed section pertained to failure or refusal to make refund.
Section 206.355a – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.355a Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to filing form 1099-MISC.
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 206.361 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.361 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to withholding by governmental units and officers.
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 206.365-206.367 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.365-206.367 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to withholding by governmental units; filing statement of compensation paid; withholding requirements for new jobs training programs; and tax credit for eligible production company.