MCL - Index of 281-1967-2
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 281-1967-2 | PART 2 (206.601...206.699) |
| 281-1967-2-10 | CHAPTER 10 (206.601...206.611) |
| Section 206.601 | Meanings of terms; other provisions. |
| Section 206.603 | Definitions; A, B. |
| Section 206.605 | Definitions; C to E. |
| Section 206.607 | Definitions; F to M. |
| Section 206.609 | Definitions; P to S. |
| Section 206.611 | Definitions; T to U. |
| 281-1967-2-11 | CHAPTER 11 (206.621...206.625) |
| Section 206.621 | Nexus; "actively solicits" and "physical presence" defined. |
| Section 206.623 | Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined. |
| Section 206.625 | Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined. |
| 281-1967-2-12 | CHAPTER 12 (206.635...206.643) |
| Section 206.635 | Tax on insurance company; imposition and levy; direct premiums; qualified health insurance policies; exemption. |
| Section 206.637 | Tax credit; calculation; assessments of insurance company from immediately preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan. |
| Section 206.639 | Tax credit in amount equal to 50% of examination fees paid by insurance company. |
| Section 206.641 | Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount. |
| Section 206.643 | Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure. |
| 281-1967-2-13 | CHAPTER 13 (206.651...206.659) |
| Section 206.651 | Definitions. |
| Section 206.653 | Franchise tax. |
| Section 206.655 | Financial institution; tax base; total equity capital. |
| Section 206.657 | Financial institution; business activities subject to tax within and outside of state; gross business factor. |
| Section 206.659 | Financial institution; gross business in state; determination. |
| 281-1967-2-14 | CHAPTER 14 (206.661...206.669) |
| Section 206.661 | Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state. |
| Section 206.663 | Sales factor. |
| Section 206.665 | Sales; determination; receipts; definitions; borrower located in this state. |
| Section 206.667 | Alternative to apportionment provisions of part; rebuttable presumption; filing of return. |
| Section 206.669 | Receipts; sourcing. |
| 281-1967-2-15 | CHAPTER 15 (206.671...206.676) |
| Section 206.671 | Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions. |
| Section 206.673 | Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property. |
| Section 206.675 | Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. |
| Section 206.676 | Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. |
| 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. |
| Section 206.696 | Revitalization and placemaking fund. |
| Section 206.697 | Appropriation; carrying forward unexpended funds. |
| Section 206.699 | Classification as disregarded entity for federal income tax purposes. |