Section 206.461-206.466 – Repealed. 1980, Act 169, Eff.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206.461-206.466 Repealed. 1980, Act 169, Eff.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 Compiler’s Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality.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 206.301a – Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension.
206.301a Extension for filing annual return; waiver of penalties and interest during extension. Sec. 301a. Notwithstanding any other provision of this part, a person required to make and file an annual return that is otherwise due on or before April 15, 2021 for the 2020 tax year under this part automatically receives an extension to […]
Section 206.302 – Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
206.302 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler’s Notes: The repealed section pertained to computation of estimated tax payments.
Section 206.311 – Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, and Remittance of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment of Estimated Tax; Joint Return; Effect of Filing Copy of Federal Extension; Automatic Extension Based on Service in Combat Zone.
206.311 Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone. Sec. 311. (1) The taxpayer on or before the due date set for the […]
Section 206.312 – Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return.
206.312 Electronic filing of farmland preservation tax credit claim with annual return. Sec. 312. Beginning with the 2016 tax year, a taxpayer may, regardless of the number of development rights agreements entered into pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, electronically file a […]
Section 206.315 – Tax Return of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return.
206.315 Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return. Sec. 315. (1) Every person, other than a corporation, required to make a return for any taxable period under the internal revenue code, except as otherwise specifically provided in this part, if his […]
Section 206.321 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.321 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to tax returns of corporations and financial institutions.
Section 206.322 – Whole Dollar Amounts; Use.
206.322 Whole dollar amounts; use. Sec. 322. Any person electing to use “whole dollar amounts” under the provisions of section 6102 of the internal revenue code may use “whole dollar amounts” in the same manner for the purposes of this part. History: Add. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;– Am. 2011, Act […]
Section 206.325 – Furnishing Copy of Federal Tax Return and Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, or Determination of Deficiency; Assessment of Increased Tax Resulting From Federal Audit; Payment of Additional Tax; Credit or Refund of Overpayment; Partnership Audit or Adjustment Reporting; Definitions.
206.325 Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment; partnership audit or adjustment reporting; definitions. Sec. 325. (1) A taxpayer required to file a return […]
Section 206.331 – Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return.
206.331 Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return. Sec. 331. (1) At the request of the department, every person required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information […]