206.845 Classification as disregarded entity for federal income tax purposes.
Sec. 845.
Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of this part.
History: Add. 2021, Act 135, Imd. Eff. Dec. 21, 2021
Compiler’s Notes: Enacting section 1 of Act 135 of 2021 provides:”Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021.”