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***** 208.1507 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1507 Return; filing; true and correct copy; amended return.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***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1508 Overpayment of tax; filing claim for refund; limitation;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***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1509 Information return required by internal revenue code; filing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***** 208.1510 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1510 Issuance of certificate of completion, assignment certificate, or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***** 208.1511 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1511 Unitary business group; filing.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 […]
Section 208.1512 – Disregarded Entity; Classification; Filing Amended Return; Treatment as Person Separate From Owner.
***** 208.1512 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1512 Disregarded entity; classification; filing amended return; treatment as person separate from owner. Sec. 512. (1) Notwithstanding any other provision of this act except as provided under subsections (2) and (3), a person […]
Section 208.1513 – Administration of Tax; Rules; Forms; Preparation and Publication of Statistics.
***** 208.1513 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1513 Administration of tax; rules; forms; preparation and publication of statistics. Sec. 513. (1) The tax imposed by this act shall be administered by the department of treasury pursuant to 1941 PA 122, […]
Section 208.1515 – Distribution to School Aid Fund; Deposit of Balance to General Fund; Reduction; Deposit After 2010-2011 Fiscal Year; “United States Consumer Price Index” Defined.
***** 208.1515 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1515 Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; “United States consumer price index” defined. Sec. 515. (1) In fiscal year 2007-2008, $341,000,000.00 of […]
Section 208.1517 – Implementation of Act; Appropriation; Carrying Forward Unexpended Funds.
***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1517 Implementation of act; appropriation; carrying forward unexpended funds. Sec. 517. There is appropriated to the department for the 2006-2007 state fiscal year the sum of $1,000,000.00 to begin implementing the requirements of […]
Section 208.1460 – Service Station Owner; Conversion or Creation of Fuel Delivery Systems to Provide E85 Fuel or Qualified Biodiesel Blends; Tax Exemption; Definitions.
***** 208.1460 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1460 Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions. Sec. 460. (1) For tax years that begin after December 31, […]