Michigan Compiled Laws
281-1967-4 - Part 4 (206.801...206.847)
281-1967-4-23 - Chapter 23 (206.831...206.847)

Section 206.831 - Estimated Payments and Quarterly Returns. - Sec. 831. (1) Except as otherwise provided under this section,...

Section 206.833 - Annual or Final Return; Filing; Form and Content; Remittance of Final Liability; Information Return; Extension. - Sec. 833. (1) An annual or final return for the...

Section 206.835 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return. - Sec. 835. (1) A taxpayer required to file a return...

Section 206.837 - Added Interest; Exception for 2021 Refunds. - Sec. 837. For tax years ending in 2021 only, if...

Section 206.839 - Non-Electing Flow-Through Entity; Reporting of Information Required by Internal Revenue Code; Estate or Trust Reporting Requirements. - Sec. 839. (1) A taxpayer or a flow-through entity that...

Section 206.841 - Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts. - Sec. 841. (1) The tax imposed by this part shall...

Section 206.843 - Distribution to State School Aid Fund; Balance to General Fund. - Sec. 843. From the tax levied under this part, that...

Section 206.845 - Classification as Disregarded Entity for Federal Income Tax Purposes. - Sec. 845. Notwithstanding any other provision of this act, a...

Section 206.847 - Imposition of Tax; Subject to Certain State and Local Tax Deduction Limitations Under the Internal Revenue Code. - Sec. 847. The tax created under this part is levied...