MCL - Index of 281-1967-4-23

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
281-1967-4-23 CHAPTER 23 (206.831...206.847)
Section 206.831 Estimated payments and quarterly returns.
Section 206.833 Annual or final return; filing; form and content; remittance of final liability; information return; extension.
Section 206.835 Furnishing copy of return filed under internal revenue code; amended return.
Section 206.837 Added interest; exception for 2021 refunds.
Section 206.839 Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.841 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.843 Distribution to state school aid fund; balance to general fund.
Section 206.845 Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company.
Section 206.847 Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.