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Section 206.811 - Nexus; "Actively Solicits", "Gross Receipts", and "Physical Presence" Defined. - Sec. 811. (1) Except as otherwise provided in this part,...
Section 206.813 - Election to Pay Flow-Through Entity Tax; Irrevocable; Timing. - Sec. 813. For tax years beginning on and after January...
Section 206.815 - Flow-Through Entity Tax; Levy and Imposition; Base; Adjustments; Computation of Tax; Disclosure to Members. - Sec. 815. (1) Subject to section 847, beginning January 1,...
Section 206.817 - Tax Base; Apportionment; Business Activity of the Flow-Through Entity; Chapter 3. - Sec. 817. (1) Except as otherwise provided in this part,...
Section 206.819 - Tax Credit for Allocated Share of Tax Reported by Flow-Through Entity; Prohibition. - Sec. 819. Any taxpayer allocated income as a member of...