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 […]
Section 206.683 – Payment for Portion of Tax Year; Computation; Methods.
206.683 Payment for portion of tax year; computation; methods. Sec. 683. (1) If a taxpayer’s tax year to which this part applies ends before December 31, 2012, then a taxpayer subject to this part may elect to compute the tax imposed by this part for the portion of that tax year to which this part […]
Section 206.715 – Employer Credit for Paid Adoption Leave.
206.715 Employer credit for paid adoption leave. Sec. 715. (1) Subject to an appropriation and the limitations under this section, for tax years beginning on and after January 1, 2023, a qualified employer that voluntarily provides paid adoption leave to qualified employees may claim a credit against the taxes required to be withheld and remitted […]
Section 206.685 – Annual or Final Return; Filing; Form and Content; Remittance of Final Liability; Calculation; Extension.
206.685 Annual or final return; filing; form and content; remittance of final liability; calculation; extension. Sec. 685. (1) An annual or final return shall be filed with the department in the form and content prescribed by the department by the last day of the fourth month after the end of the taxpayer’s tax year. Any […]
Section 206.721 – Definitions; Partnership Audits.
206.721 Definitions; partnership audits. Sec. 721. As used in this chapter: (a) “Administrative adjustment request” means an administrative adjustment request filed by a partnership under section 6227 of the internal revenue code. (b) “Audited partnership” means a partnership subject to a partnership level audit resulting in a federal adjustment. (c) “Corporate partner” means a partner, […]
Section 206.687 – Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return; Partnership Audit or Adjustment Reporting.
206.687 Furnishing copy of return filed under internal revenue code; amended return; partnership audit or adjustment reporting. Sec. 687. (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any return or portion of any return filed under the provisions of the internal […]
Section 206.689 – Information Return of Income Paid to Others.
206.689 Information return of income paid to others. Sec. 689. At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or […]
Section 206.691 – Filing of Combined Return by Unitary Business Group.
206.691 Filing of combined return by unitary business group. Sec. 691. (1) Except as otherwise provided under section 680(3), a unitary business group shall file a combined return that includes each United States person that is included in the unitary business group. Each United States person included in a unitary business group or included in […]
Section 206.693 – Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts.
206.693 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts. Sec. 693. (1) The tax imposed by this part shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this part. If a conflict exists between 1941 PA 122, MCL […]