Michigan Compiled Laws
281-1967-1-6 - Chapter 6 (206.301...206.341)
Section 206.312 - Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return.

Sec. 312.
Beginning with the 2016 tax year, a taxpayer may, regardless of the number of development rights agreements entered into pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, electronically file a farmland preservation tax credit claim with the taxpayer's annual return under this part.
History: Add. 2016, Act 266, Imd. Eff. June 28, 2016

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 206 - Income Tax Act of 1967

Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

281-1967-1 - Part 1 (206.1...206.532)

281-1967-1-6 - Chapter 6 (206.301...206.341)

Section 206.301 - Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment of Estimated Annual Tax Instead of Quarterly Payments; Filing and Payment by Farmer, Fisherman, or Seafarer; Information Submitted by Bank or Financial Institut...

Section 206.301a - Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension.

Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.

Section 206.311 - Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, and Remittance of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment of Estimated Tax; Joint Return; Effect of Filing Copy of F...