Section 206.809 – Definitions; T to U.
206.809 Definitions; T to U. Sec. 809. (1) “Tax” means the tax imposed under this part, including interest and penalties under this part, unless the term is given a more limited meaning in the context of this part or a provision of this part. (2) “Tax year” means the calendar year, or the fiscal year […]
Section 206.701 – Definitions.
206.701 Definitions. Sec. 701. As used in this chapter: (a) “Casino” means that term as defined in section 110. (b) “Casino licensee” means a person licensed to operate a casino under the Michigan Gaming Control and Revenue Act, 1996 IL 1, MCL 432.201 to 432.226. (c) “Eligible production company” means that term as defined under […]
Section 206.703 – Tax Withholding; Deduction; Amount; Computation; Duties of Employer; Flow-Through Entity; Casino Licensee; Racing Licensee or Track Licensee; Eligible Production Company; Publicly Traded Partnership; Agreement With Community College; Nonresident Individual; Exemption Certificate; Disbursement Pursuant to Qualified Charitable Gift Annuity; Receipt of Exemption Certificate From Member Other Than Nonresident Individual; Tax Withheld by Flow-Through Entity; Revocation of Election Provided in Subsection (16); Election to File Return and Pay Tax; Exception From Certain Withholding Requirements; Conditions.
206.703 Tax withholding; deduction; amount; computation; duties of employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation […]
Section 206.705 – Payment at Other Than Monthly Periods or Deposit in Separate Bank Account; Grounds.
206.705 Payment at other than monthly periods or deposit in separate bank account; grounds. Sec. 705. All provisions relating to the administration, collection, and enforcement of this act and 1941 PA 122, MCL 205.1 to 205.31, apply to all persons required to withhold taxes and to the taxes required to be withheld under this part. […]
Section 206.707 – Filing 1099-Misc; Failure to Comply With Filing Requirement; Penalty; Filing With City.
206.707 Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city. Sec. 707. (1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form 1099-MISC with the department on or before January 31 each year or on or before […]
Section 206.709 – Federal or State Employer; Return by Officer of Employer Having Control of Payment of Compensation.
206.709 Federal or state employer; return by officer of employer having control of payment of compensation. Sec. 709. If the employer is the United States or this state, or any political subdivision of the United States or this state, or any agency or instrumentality of any of the foregoing, the return of the amount deducted […]
Section 206.680 – Election to Pay Tax Imposed by Michigan Business Tax Act; Duration; Taxpayer as Member of Unitary Business Group; Separate Return; Annual Return; “Certificated Credit” Defined.
206.680 Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; “certificated credit” defined. Sec. 680. (1) Notwithstanding any other provision of this part, except as otherwise provided in subsection (2) for a certificated credit under section 435 or 437 of the Michigan […]
Section 206.711 – Income Other Than Distributive Share From Flow-Through Entity; Tax Withholding and Deduction; Duplicate Statement; Annual Reconciliation Return; Agreement With Community College; Delineation of Taxes Withheld and Paid to State Attributable to Certified New Jobs Under Good Jobs for Michigan Program; Filing Revised Information; Failure or Refusal to Furnish Information.
206.711 Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information. Sec. 711. (1) Every person […]
Section 206.681 – Quarterly Returns and Estimated Payments.
206.681 Quarterly returns and estimated payments. Sec. 681. (1) Except as otherwise provided under this section, a taxpayer that reasonably expects liability for the tax year to exceed $800.00 shall file an estimated return and pay an estimated tax for each quarter of the taxpayer’s tax year. (2) For taxpayers on a calendar year basis, […]
Section 206.713 – Report on Operation and Effectiveness of New Jobs Training Programs and Corresponding Withholding Requirements; Contents.
206.713 Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents. Sec. 713. By July 1 of each year, based on the information received from each community college district pursuant to section 163 of the community college act of 1966, 1966 PA 331, MCL 389.163, the department shall submit to […]