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Public Act Number: 135
Public Act Year: 2021
Document Type(s): MCLs
(23 results found)
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Document Type Description
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.
Section 206.254 Section Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable.
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.
Section 206.675 Section Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable.
Section 206.801 Section Meanings of terms; other provisions.
Section 206.803 Section Definitions; B to E.
Section 206.805 Section Definitions; F to M.
Section 206.807 Section Definitions; P to S.
Section 206.809 Section Definitions; T to U.
Section 206.811 Section Nexus; "actively solicits", "gross receipts", and "physical presence" defined.
Section 206.813 Section Election to pay flow-through entity tax; irrevocable; timing.
Section 206.815 Section Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members.
Section 206.817 Section Tax base; apportionment; business activity of the flow-through entity; chapter 3.
Section 206.819 Section Tax credit for allocated share of tax reported by flow-through entity; prohibition.
Section 206.831 Section Estimated payments and quarterly returns.
Section 206.833 Section Annual or final return; filing; form and content; remittance of final liability; information return; extension.
Section 206.835 Section Furnishing copy of return filed under internal revenue code; amended return.
Section 206.837 Section Added interest; exception for 2021 refunds.
Section 206.839 Section Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.841 Section Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.843 Section Distribution to state school aid fund; balance to general fund.
Section 206.845 Section Classification as disregarded entity for federal income tax purposes.
Section 206.847 Section Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.