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***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1519 Severability of provisions.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 208.1461 – 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***** 208.1461 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1461 Tax credit by taxpayer other than regulated utility.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 208.1601 – 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***** 208.1601 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1601 Refund of excess amounts; deposit into countercyclical budget and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 208.1471 – 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***** 208.1471 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1471 Dealer, distributor, manufacturer, or seller of cigarettes or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***** 208.1500 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1500 Taxpayer with certificated credit or unused carryforward.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***** 208.1501 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1501 Estimated return and payment.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 208.1447 – Tax Credit Equal to 1.0% of Taxpayer’s Compensation; “Eligible Taxpayer” Defined.
***** 208.1447 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1447 Tax credit equal to 1.0% of taxpayer’s compensation; “eligible taxpayer” defined. Sec. 447. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to 1.0% of […]
Section 208.1449 – Tax Credit Equal to 0.125% of Taxpayer’s Compensation.
***** 208.1449 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1449 Tax credit equal to 0.125% of taxpayer’s compensation. Sec. 449. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to 0.125% of the taxpayer’s compensation […]