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***** 208.1515 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1515 Distribution to school aid fund; deposit of balance to general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***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1517 Implementation of act; appropriation; carrying forward unexpended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 208.1519 – Severability of Provisions.
***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1519 Severability of provisions. Sec. 519. If a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired determines that any provision of […]
Section 208.1601 – Refund of Excess Amounts; Deposit Into Countercyclical Budget and Economic Stabilization Fund; Disposition of Taxpayer’s Pro Rata Share; Definitions.
***** 208.1601 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1601 Refund of excess amounts; deposit into countercyclical budget and economic stabilization fund; disposition of taxpayer’s pro rata share; definitions. Sec. 601. (1) For the 2008 fiscal year, except as otherwise provided under […]
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***** 208.1500 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1500 Taxpayer with certificated credit or unused carryforward.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***** 208.1501 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1501 Estimated return and payment.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 […]