MCL - Index of 281-1967-4

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
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.
Section 206.803 Definitions; B to E.
Section 206.805 Definitions; F to M.
Section 206.807 Definitions; P to S.
Section 206.809 Definitions; T to U.
281-1967-4-21 CHAPTER 21 (206.811...206.819)
Section 206.811 Nexus; "actively solicits", "gross receipts", and "physical presence" defined.
Section 206.813 Election to pay flow-through entity tax; irrevocable; timing.
Section 206.815 Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members.
Section 206.817 Tax base; apportionment; business activity of the flow-through entity; chapter 3.
Section 206.819 Tax credit for allocated share of tax reported by flow-through entity; prohibition.
281-1967-4-23 CHAPTER 23 (206.831...206.847)
Section 206.831 Estimated payments and quarterly returns.
Section 206.833 Annual or final return; filing; form and content; remittance of final liability; information return; extension.
Section 206.835 Furnishing copy of return filed under internal revenue code; amended return.
Section 206.837 Added interest; exception for 2021 refunds.
Section 206.839 Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.841 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.843 Distribution to state school aid fund; balance to general fund.
Section 206.845 Classification as disregarded entity for federal income tax purposes.
Section 206.847 Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.