206.401 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency.
206.402 Administration of tax; conflicting provisions. Sec. 402. The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this […]
206.405 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to failure or refusal to file return, report, or statement.
206.408 Records. Sec. 408. A person liable for any tax imposed under this part shall keep and maintain accurate records in a form as to make it possible to determine the tax due under this part. History: 1967, Act 281, Eff. Oct. 1, 1967 ;– Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;– […]
206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996. Compiler’s Notes: The repealed section pertained to statute of limitations.
206.421-206.431 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, and liens.
206.435 Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations. Sec. 435. (1) Except as otherwise provided under this section, an individual may designate in a manner and form as prescribed by the department pursuant to subsection (2) on his or her annual […]
206.437 Children of veterans tuition grant program; contribution designation. Sec. 437. (1) For the 2006 tax year and each tax year after the 2006 tax year, an individual may designate on his or her annual return that a contribution of $2.00 or more of his or her refund be credited to the Michigan higher education […]
206.438 Designation of contribution to the military family relief fund. Sec. 438. (1) For tax years that begin after December 31, 2003, a taxpayer may designate on his or her annual return that a contribution of $1.00 or more of his or her refund be credited to the military family relief fund created in section […]
206.439 Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations. Sec. 439. (1) Until the state treasurer certifies that the assets in the nongame fish and wildlife trust fund created in the nongame fish and […]
206.440 Children’s trust fund; contribution designation. Sec. 440. (1) Effective for the tax year beginning January 1, 1982 and before January 1, 2005, an individual may designate on his or her annual return that a contribution of $2.00 or more of his or her refund and for tax years beginning on and after January 1, […]
206.441 Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990. Compiler’s Notes: The repealed section pertained to credit or refund of taxes or penalties.
206.442 Repealed. 1974, Act 308, Eff. Apr. 1, 1975. Compiler’s Notes: The repealed section pertained to failure or refusal to make refund.
206.451 Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate. Sec. 451. (1) A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request […]
206.455 Records, books, and accounts; examination; violation; penalties. Sec. 455. Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable under the provisions of this part and as the department may require for a period of 6 years. The records, books […]
206.461-206.466 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality.
206.471 Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to be provided in instruction booklet about purchase of annual state park motor vehicle permit; listing of credit and deduction; posting of list on website. Sec. 471. (1) The […]
206.472 Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes. Sec. 472. Before final printing the department shall submit the draft of the proposed personal income tax forms and instructions and the proposed property tax credit forms and instructions together with explanations of any and all changes from […]
206.473 Direct deposit of tax refund; form. Sec. 473. The department shall develop and make available a direct deposit form prescribed by the department to provide for the direct deposit of a refund due to a taxpayer. History: Add. 1996, Act 568, Eff. Mar. 31, 1997
206.475 Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children’s trust fund. Sec. 475. (1) The tax imposed by this part is in addition to all other taxes for which the taxpayer is liable and the proceeds derived from the tax shall be credited to the general […]
