Michigan Compiled Laws
281-1967-2-16 - Chapter 16 (206.680...206.699)
Section 206.699 - Classification as Disregarded Entity for Federal Income Tax Purposes.

Sec. 699.
Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of parts 2 and 3 of this act.
History: Add. 2011, Act 309, Eff. Jan. 1, 2012

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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)

281-1967-2 - Part 2 (206.601...206.699)

281-1967-2-16 - Chapter 16 (206.680...206.699)

Section 206.680 - Election to Pay Tax Imposed by Michigan Business Tax Act; Duration; Taxpayer as Member of Unitary Business Group; Separate Return; Annual Return; "Certificated Credit" Defined.

Section 206.681 - Quarterly Returns and Estimated Payments.

Section 206.683 - Payment for Portion of Tax Year; Computation; Methods.

Section 206.685 - Annual or Final Return; Filing; Form and Content; Remittance of Final Liability; Calculation; Extension.

Section 206.687 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return; Partnership Audit or Adjustment Reporting.

Section 206.689 - Information Return of Income Paid to Others.

Section 206.691 - Filing of Combined Return by Unitary Business Group.

Section 206.693 - Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts.

Section 206.695 - Distribution of Revenue to General Fund.

Section 206.697 - Appropriation; Carrying Forward Unexpended Funds.

Section 206.699 - Classification as Disregarded Entity for Federal Income Tax Purposes.