Michigan Compiled Laws
281-1967-1-6 - Chapter 6 (206.301...206.341)
Section 206.322 - Whole Dollar Amounts; Use.

Sec. 322.
Any person electing to use "whole dollar amounts" under the provisions of section 6102 of the internal revenue code may use "whole dollar amounts" in the same manner for the purposes of this part.
History: Add. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

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Section 206.302 - Repealed. 1987, Act 254, Imd.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...

Section 206.312 - Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return.

Section 206.315 - Tax Return of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return.

Section 206.321 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

Section 206.322 - Whole Dollar Amounts; Use.

Section 206.325 - Furnishing Copy of Federal Tax Return and Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, or Determination of Deficiency; Assessment of Increased Tax Resulting From Federal Audit; P...

Section 206.331 - Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return.

Section 206.335-206.341 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.