***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
Sec. 509.
(1) At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or submit the information in the form and content prescribed to the department.
(2) At the request of the department, a voluntary association, joint venture, partnership, estate, or trust shall file a copy of any tax return or portion of any tax return that was filed under the provisions of the internal revenue code. The department may prescribe alternate forms of returns.
History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
Structure Michigan Compiled Laws
Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)
36-2007-5 - Chapter 5 (208.1500...208.1601)
Section 208.1500 - Taxpayer With Certificated Credit or Unused Carryforward.
Section 208.1501 - Estimated Return and Payment.
Section 208.1503 - Computation of Tax for Portion of Year.
Section 208.1505 - Annual or Final Return; Date of Filing; Extension.
Section 208.1507 - Return; Filing; True and Correct Copy; Amended Return.
Section 208.1509 - Information Return Required by Internal Revenue Code; Filing Required.
Section 208.1511 - Unitary Business Group; Filing.
Section 208.1513 - Administration of Tax; Rules; Forms; Preparation and Publication of Statistics.
Section 208.1517 - Implementation of Act; Appropriation; Carrying Forward Unexpended Funds.