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***** 208.1503 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1503 Computation of tax for portion of year.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***** 208.1505 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1505 Annual or final return; date of filing; extension.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***** 208.1507 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1507 Return; filing; true and correct copy; amended return.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***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1508 Overpayment of tax; filing claim for refund; limitation;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***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1509 Information return required by internal revenue code; filing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***** 208.1510 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1510 Issuance of certificate of completion, assignment certificate, or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 […]
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 208.1432c – 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, […]