Section 208.1471 – Dealer, Distributor, Manufacturer, or Seller of Cigarettes or Tobacco Products; Tax Credit.
***** 208.1471 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1471 Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit. Sec. 471. (1) For the taxpayer’s first tax year that begins after December 31, 2010 only, a taxpayer that is […]
Section 208.1500 – Taxpayer With Certificated Credit or Unused Carryforward.
***** 208.1500 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1500 Taxpayer with certificated credit or unused carryforward. Sec. 500. (1) Except as otherwise provided in this section, a taxpayer described under section 117(5)(a) or under section 680 of the income tax act […]
Section 208.1501 – Estimated Return and Payment.
***** 208.1501 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1501 Estimated return and payment. Sec. 501. (1) 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 […]
Section 208.1503 – Computation of Tax for Portion of Year.
***** 208.1503 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1503 Computation of tax for portion of year. Sec. 503. (1) If a taxpayer’s tax year to which this act applies ends before December 31, 2008 or if a taxpayer’s first tax year […]
Section 208.1505 – Annual or Final Return; Date of Filing; Extension.
***** 208.1505 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1505 Annual or final return; date of filing; extension. Sec. 505. (1) An annual or final return shall be filed with the department in the form and content prescribed by the department by […]
Section 208.1507 – Return; Filing; True and Correct Copy; Amended Return.
***** 208.1507 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1507 Return; filing; true and correct copy; amended return. Sec. 507. (1) A taxpayer required to file a return under this act may be required to furnish a true and correct copy of […]
Section 208.1508 – Overpayment of Tax; Filing Claim for Refund; Limitation; Assessment; Appropriation.
***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1508 Overpayment of tax; filing claim for refund; limitation; assessment; appropriation. Sec. 508. (1) If, as a result of the changes enacted by the amendatory act that added this section, a taxpayer has […]
Section 208.1509 – Information Return Required by Internal Revenue Code; Filing Required.
***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1509 Information return required by internal revenue code; filing required. Sec. 509. (1) At the request of the department, a taxpayer required by the internal revenue code to file or submit an information […]
Section 208.1510 – Issuance of Certificate of Completion, Assignment Certificate, or Component Completion Certificate or Certificate of Completed Rehabilitation, Assignment Certificate, or Reassignment Certificate; Refundable Credit; Refundable Voucher Certificate; Assignment or Reassignment of Tax Credit.
***** 208.1510 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1510 Issuance of certificate of completion, assignment certificate, or component completion certificate or certificate of completed rehabilitation, assignment certificate, or reassignment certificate; refundable credit; refundable voucher certificate; assignment or reassignment of tax credit. […]
Section 208.1511 – Unitary Business Group; Filing.
***** 208.1511 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1511 Unitary business group; filing. Sec. 511. Except as otherwise provided under section 500(7), a unitary business group shall file a combined return that includes each United States person, other than a foreign […]