206.301 Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined. Sec. 301. (1) Every person on a calendar year basis, if the person’s annual tax can reasonably be […]
206.301a Extension for filing annual return; waiver of penalties and interest during extension. Sec. 301a. Notwithstanding any other provision of this part, a person required to make and file an annual return that is otherwise due on or before April 15, 2021 for the 2020 tax year under this part automatically receives an extension to […]
206.302 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler’s Notes: The repealed section pertained to computation of estimated tax payments.
206.311 Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone. Sec. 311. (1) The taxpayer on or before the due date set for the […]
206.312 Electronic filing of farmland preservation tax credit claim with annual return. Sec. 312. Beginning with the 2016 tax year, a taxpayer may, regardless of the number of development rights agreements entered into pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, electronically file a […]
206.315 Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return. Sec. 315. (1) Every person, other than a corporation, required to make a return for any taxable period under the internal revenue code, except as otherwise specifically provided in this part, if his […]
206.321 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to tax returns of corporations and financial institutions.
206.322 Whole dollar amounts; use. Sec. 322. Any person electing to use “whole dollar amounts” under the provisions of section 6102 of the internal revenue code may use “whole dollar amounts” in the same manner for the purposes of this part. History: Add. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;– Am. 2011, Act […]
206.325 Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment; partnership audit or adjustment reporting; definitions. Sec. 325. (1) A taxpayer required to file a return […]
206.331 Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return. Sec. 331. (1) At the request of the department, every person required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information […]
206.335-206.341 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of business income.
