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***** 208.1460 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1460 Service station owner; conversion or creation of fuel delivery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, […]
Section 208.1461 – Tax Credit by Taxpayer Other Than Regulated Utility.
***** 208.1461 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1461 Tax credit by taxpayer other than regulated utility. Sec. 461. For tax years beginning after December 31, 2008 and ending before January 1, 2011, a taxpayer other than a regulated utility may […]
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***** 208.1471 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1471 Dealer, distributor, manufacturer, or seller of cigarettes or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 208.1451 – Tax Credit; Excess Amount; Refund Prohibited; Definitions.
***** 208.1451 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1451 Tax credit; excess amount; refund prohibited; definitions. Sec. 451. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to the following: (a) If a surcharge […]
Section 208.1432b – Tax Years Beginning After December 31, 2015 and Before January 1, 2022; Tax Credit; “Qualified Consumption of Electricity” Defined.
***** 208.1432b THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432b Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; “qualified consumption of electricity” defined. Sec. 432b. (1) For tax years that begin after December 31, 2015 and […]
Section 208.1453 – Private Equity Fund Manager; Tax Credit; Definitions.
***** 208.1453 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1453 Private equity fund manager; tax credit; definitions. Sec. 453. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to the eligible taxpayer’s tax liability attributable […]
Section 208.1432c – For 2022 Tax Year; Tax Credit; “Qualified Consumption of Electricity” Defined.
***** 208.1432c THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432c For 2022 tax year; tax credit; “qualified consumption of electricity” defined. Sec. 432c. (1) For the 2022 tax year, a qualified taxpayer that has received a certificate under section 432 may claim […]
Section 208.1455 – Michigan Film Office; Agreement With Eligible Production Company; Tax Credit; Requirements; Application; Form; Fee; Considerations; Determination of Compliance With Terms of Agreement; Issuance of Postproduction Certificate of Completion; Confidentiality of Information, Records, or Other Data; Availability of Semiannual Report on Website; Assignment of Credit; Submission of Fraudulent or False Information; Annual Report; Definitions.
***** 208.1455 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1455 Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of postproduction certificate of completion; confidentiality of information, records, […]
Section 208.1432d – For 2023 Tax Year; Tax Credit; Electricity; “Qualified Consumption of Electricity” Defined.
***** 208.1432d THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432d For 2023 tax year; tax credit; electricity; “qualified consumption of electricity” defined. Sec. 432d. (1) For the 2023 tax year, a qualified taxpayer that has received a certificate under section 432 may […]
Section 208.1457 – Qualified Film and Digital Media Infrastructure Project; Tax Credit.
***** 208.1457 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1457 Qualified film and digital media infrastructure project; tax credit. Sec. 457. (1) Until September 30, 2015, the Michigan film office, with the concurrence of the state treasurer, may enter into an agreement […]