| Section 206.30 |
Section |
"Taxable income" defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; "retirement or pension benefits" defined; limitations, restrictions, and options; treatment of surviving spouses; definitions.
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| Section 206.254 |
Section |
Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable; reasonable proof.
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| Section 206.623 |
Section |
Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined.
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| Section 206.675 |
Section |
Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable; reasonable proof.
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| Section 206.801 |
Section |
Meanings of terms; other provisions.
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| Section 206.803 |
Section |
Definitions; B to E.
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| Section 206.805 |
Section |
Definitions; F to M.
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| Section 206.807 |
Section |
Definitions; P to S.
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| Section 206.809 |
Section |
Definitions; T to U.
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| Section 206.811 |
Section |
Nexus; "actively solicits", "gross receipts", and "physical presence" defined.
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| Section 206.813 |
Section |
Election to pay flow-through entity tax; irrevocable; timing.
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| Section 206.815 |
Section |
Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members.
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| Section 206.817 |
Section |
Tax base; apportionment; business activity of the flow-through entity; chapter 3.
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| Section 206.819 |
Section |
Tax credit for allocated share of tax reported by flow-through entity; prohibition.
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| Section 206.831 |
Section |
Estimated payments and quarterly returns.
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| Section 206.833 |
Section |
Annual or final return; filing; form and content; remittance of final liability; information return; extension.
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| Section 206.835 |
Section |
Furnishing copy of return filed under internal revenue code; amended return.
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| Section 206.837 |
Section |
Added interest; exception for 2021 refunds.
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| Section 206.839 |
Section |
Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
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| Section 206.841 |
Section |
Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
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| Section 206.843 |
Section |
Distribution to state school aid fund; balance to general fund.
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| Section 206.845 |
Section |
Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company.
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| Section 206.847 |
Section |
Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.
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