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***** 208.1512 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1512 Disregarded entity; classification; filing amended return;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***** 208.1513 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1513 Administration of tax; rules; forms; preparation and publication of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***** 208.1515 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1515 Distribution to school aid fund; deposit of balance to general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***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1517 Implementation of act; appropriation; carrying forward unexpended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***** 208.1460 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1460 Service station owner; conversion or creation of fuel delivery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, […]
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***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1519 Severability of provisions.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 208.1437 – Qualified Taxpayer With Unused Credits or Preapproval Letter; Taxpayer Not Receiving Certificate of Completion; Tax Credit; Project $2,000,000.00 or Less; Project More Than $2,000,000.00 but $10,000,000.00 or Less; Project More Than $10,000,000.00; Application to Michigan Economic Growth Authority; Functionally Obsolete Property; Approval of Projects; Limitations; Multiphase Project; Documentation of Completed Project; Addition of Personal Property; Credit Assignment; Designation as Urban Development Area Project; Professional Sports Stadiums; Casinos; Landfills; Report; Total Credits; Definitions.
***** 208.1437 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1437 Qualified taxpayer with unused credits or preapproval letter; taxpayer not receiving certificate of completion; tax credit; project $2,000,000.00 or less; project more than $2,000,000.00 but $10,000,000.00 or less; project more than $10,000,000.00; […]
Section 208.1439 – Qualified Low-Grade Hematite Consumed in Industrial or Manufacturing Process; Tax Credit; Definitions.
***** 208.1439 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1439 Qualified low-grade hematite consumed in industrial or manufacturing process; tax credit; definitions. Sec. 439. (1) A taxpayer may claim a credit against the tax imposed by this act equal to $1.00 per […]