Michigan Compiled Laws
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-4 - Part 4 (206.801...206.847)

281-1967-4-20 - Chapter 20 (206.801...206.809)

Section 206.801 - Meanings of Terms; Other Provisions. - Sec. 801. A term used in this part and not...

Section 206.803 - Definitions; B to E. - Sec. 803. (1) "Business activity" means a transfer of legal...

Section 206.805 - Definitions; F to M. - Sec. 805. (1) "Federal taxable income" means taxable income as...

Section 206.807 - Definitions; P to S. - Sec. 807. (1) "Partnership" means an entity that is required...

Section 206.809 - Definitions; T to U. - Sec. 809. (1) "Tax" means the tax imposed under this...

281-1967-4-21 - Chapter 21 (206.811...206.819)

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...

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...