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Section 206.321 – Repealed. 1975, Act 233, Imd.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206.321 Repealed. 1975, Act 233, Imd.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 Compiler’s Notes: The repealed section pertained to tax returns of corporations and financial institutions.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 […]
Section 206.270 – Tax Voucher Certificate; Definitions.
206.270 Tax voucher certificate; definitions. Sec. 270. (1) For tax years that begin after December 31, 2008, a taxpayer to whom a tax voucher certificate is issued under an agreement entered into before January 1, 2012 or a taxpayer that is the transferee of a tax voucher certificate that is issued under an agreement entered […]
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 […]