reglab/housing_qa huggingface dataset:
MI Comp L § 206.687 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.687 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return.

206.687 Furnishing copy of return filed under internal revenue code; amended return.Sec. 687.  (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any return or portion of any return filed under the provisions of the internal revenue code.  (2) A taxpayer shall file an amended return with the department showing any alteration in or modification of a federal income tax return that affects its tax base under this part. The amended return shall be filed within 120 days after the final determination by the internal revenue service. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.689 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.689 - Information Return of Income Paid to Others.

206.689 Information return of income paid to others.Sec. 689.  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. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.693 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.693 - Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts.

206.693 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.Sec. 693.  (1) The tax imposed by this part shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this part. If a conflict exists between 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part apply.  (2) The department may promulgate rules to implement this part pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.  (3) The department shall prescribe forms for use by taxpayers and may promulgate rules in conformity with this part for the maintenance by taxpayers of records, books, and accounts, and for the computation of the tax, the manner and time of changing or electing accounting methods and of exercising the various options contained in this part, the making of returns, and the ascertainment, assessment, and collection of the tax imposed under this part.  (4) The tax imposed by this part is in addition to all other taxes for which the taxpayer may be liable.   (5) The department shall prepare and publish statistics from the records kept to administer the tax imposed by this part that detail the distribution of tax receipts by type of business, legal form of organization, sources of tax base, timing of tax receipts, and types of deductions. The statistics shall not result in the disclosure of information regarding any specific taxpayer. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.695 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.695 - Distribution of Revenue to General Fund.

206.695 Distribution of revenue to general fund.Sec. 695.  The revenue collected under this part shall be distributed to the general fund. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.697 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.697 - Appropriation; Carrying Forward Unexpended Funds.

206.697 Appropriation; carrying forward unexpended funds.Sec. 697.  There is appropriated to the department for the 2011-2012 state fiscal year the sum of $1,000,000.00 to begin implementing the requirements of this part. Any portion of this amount under this section that is not expended in the 2011-2012 state fiscal year shall not lapse to the general fund but shall be carried forward in a work project account that is in compliance with section 451a of the management and budget act, 1984 PA 431, MCL 18.1451a, for the following state fiscal year. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.699 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-16 - Chapter 16 (206.680...206.699)|Section 206.699 - Classification as Disregarded Entity for Federal Income Tax Purposes.

206.699 Classification as disregarded entity for federal income tax purposes.Sec. 699.  Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of parts 2 and 3 of this act. History: Add. 2011, Act 309, Eff. Jan. 1, 2012
MI Comp L § 206.701 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-3 - Part 3 (206.701...206.713)|281-1967-3-17 - Chapter 17 (206.701...206.713)|Section 206.701 - Definitions.

206.701 Definitions.Sec. 701.  As used in this part:  (a) "Casino" means that term as defined in section 110.  (b) "Casino licensee" means a person licensed to operate a casino under the Michigan gaming control and revenue act, 1996 IL 1, MCL 432.201 to 432.226.  (c) "Eligible production company" means that term as defined under section 455 of the Michigan business tax act, 2007 PA 36, MCL 208.1455.  (d) "Flow-through entity" means an entity that for the applicable tax year is treated as an S corporation under section 1362(a) of the internal revenue code, a general partnership, a limited partnership, a limited liability partnership, or a limited liability company, that for the applicable tax year is not taxed as a corporation for federal income tax purposes. Flow-through entity does not include any entity disregarded under section 699.  (e) "Member" means a shareholder of an S corporation, a partner in a general partnership, a limited partnership, or a limited liability partnership, a member of a limited liability company, or a beneficiary of a trust, that is a flow-through entity.  (f) "Nonresident" means an individual who is not a resident of or domiciled in this state, a business entity that does not have its commercial domicile in this state, or a trust not organized in this state.  (g) "Partnership" means a taxpayer that is required to or has elected to file as a partnership for federal income tax purposes.  (h) "Publicly traded partnership" means that term as defined under section 7704 of the internal revenue code.  (i) "Race meeting licensee" and "track licensee" mean a person to whom a race meeting license or track license is issued pursuant to section 8 of the horse racing law of 1995, 1995 PA 279, MCL 431.308.   (j) "S corporation" means a corporation electing taxation under subchapter S of chapter 1 of subtitle A of the internal revenue code, sections 1361 to 1379 of the internal revenue code. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 194, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 311, Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.701". To avoid a conflict with another section previously numbered "206.701", Sec. 701 of 2006 PA 513 has been renumbered as 206.901.
MI Comp L § 206.705 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-3 - Part 3 (206.701...206.713)|281-1967-3-17 - Chapter 17 (206.701...206.713)|Section 206.705 - Payment at Other Than Monthly Periods or Deposit in Separate Bank Account; Grounds.

206.705 Payment at other than monthly periods or deposit in separate bank account; grounds.Sec. 705.  All provisions relating to the administration, collection, and enforcement of this act and 1941 PA 122, MCL 205.1 to 205.31, apply to all persons required to withhold taxes and to the taxes required to be withheld under this part. If the department has reasonable grounds to believe that a person required to withhold taxes under this part will not pay taxes withheld to this state or, if applicable, to the community college, as prescribed by this part, or to provide a more efficient administration, the department may require that person to make the return and pay to the department or, if applicable, to the community college, the tax deducted and withheld at other than monthly periods, or from time to time, or require that person to deposit the tax in a bank approved by the department in a separate account, in trust for the department or, if applicable, the community college, and payable to the department or the community college, and to keep the amount of the taxes in the account until payment over to the department or the community college. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 192, Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.705". To avoid a conflict with another section previously numbered "206.705", Sec. 705 of 2006 PA 513 has been renumbered as 206.905.
MI Comp L § 206.707 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-3 - Part 3 (206.701...206.713)|281-1967-3-17 - Chapter 17 (206.701...206.713)|Section 206.707 - Filing 1099-Misc; Failure to Comply With Filing Requirement; Penalty; Filing With City.

206.707 Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city.Sec. 707.  (1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form 1099-MISC with the department on or before January 31 each year or on or before the day required for filing form 1099-MISC under the internal revenue code, whichever is later.  (2) A person who fails to comply with subsection (1) is liable to the department for a penalty of $50.00 for each form 1099-MISC the taxpayer fails to file.  (3) A person required to file a form 1099-MISC under this section shall also file a copy of the form 1099-MISC with the city reported as the payee's address on the form 1099-MISC if that city imposes a city income tax pursuant to the city income tax act, 1964 PA 284, MCL 141.501 to 141.787. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.707". To avoid a conflict with another section previously numbered "206.707", Sec. 707 of 2006 PA 513 has been renumbered as 206.907.
MI Comp L § 206.709 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-3 - Part 3 (206.701...206.713)|281-1967-3-17 - Chapter 17 (206.701...206.713)|Section 206.709 - Federal or State Employer; Return by Officer of Employer Having Control of Payment of Compensation.

206.709 Federal or state employer; return by officer of employer having control of payment of compensation.Sec. 709.  If the employer is the United States or this state, or any political subdivision of the United States or this state, or any agency or instrumentality of any of the foregoing, the return of the amount deducted and withheld upon compensation may be made by any officer of the employer having control of the payment of the compensation or an officer appropriately designated for that purpose. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.709". To avoid a conflict with another section previously numbered "206.709", Sec. 709 of 2006 PA 513 has been renumbered as 206.909.
MI Comp L § 206.713 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-3 - Part 3 (206.701...206.713)|281-1967-3-17 - Chapter 17 (206.701...206.713)|Section 206.713 - Report on Operation and Effectiveness of New Jobs Training Programs and Corresponding Withholding Requirements; Contents.

206.713 Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents.Sec. 713.  By July 1 of each year, based on the information received from each community college district pursuant to section 163 of the community college act of 1966, 1966 PA 331, MCL 389.163, the department shall submit to the governor, the clerk of the house of representatives, the secretary of the senate, the chairperson of each standing committee that has jurisdiction over economic development issues, the chairperson of each legislative budget subcommittee that has jurisdiction over economic development issues, and the president of the Michigan strategic fund an annual report concerning the operation and effectiveness of the new jobs training programs and the corresponding withholding requirements under this chapter. The report shall include all of the following:  (a) The number of community colleges participating in the new jobs training program and the names of those colleges.  (b) The number of employers that have entered into agreements with community colleges pursuant to the new jobs training program and the names of those employers organized by major industry group under the standard industrial classification code as compiled by the United States department of labor.  (c) The total amount of money from a new jobs credit from withholding each employer described in subdivision (b) has remitted to the community college district.  (d) The total amount of new jobs training revenue bonds each community college district has authorized, issued, or sold.  (e) The total amount of each community college district's debt related to agreements at the end of the calendar year.  (f) The number of degrees or certificates awarded to program participants in the calendar year.  (g) The number of individuals who entered a program at each community college district in the calendar year; who completed the program in the calendar year; and who were enrolled in a program at the end of the calendar year.  (h) The number of individuals who completed a program and were hired by an employer described in subdivision (b) to fill new jobs. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 207.407-207.409 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|R.S. of 1846 - Revised Statutes of 1846 (207.407 - 207.409)|R-S-1846-207-407-21 - Chapter 21 Chapter 21, of Specific State Taxes and Duties (207.407...207.409)|R-S-1846-207-407-21-TAX-UPON-RAILROAD-CANAL-AND-TURNPIKE-CORPORA - Tax Upon Railroad, Canal, and Turnpike Corporations (207.407...207.409)|Section 207.407-207.409 - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.

207.407-207.409 Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
MI Comp L § 257.233b (2021)
2021 Michigan Compiled Laws|Chapter 257 - Motor Vehicles|Act 300 of 1949 - Michigan Vehicle Code (257.1 - 257.923)|300-1949-II - Chapter II Administration, Registration, Certificate of Title and Anti-Theft (257.201...257.259)|300-1949-II-TRANSFERS-OF-TITLE-OR-INTEREST - Transfers of Title or Interest (257.233...257.242a)|Section 257.233b - Definitions; Disclosure by Dealer of Damage or Repair; Exception; Grounds for Revocation.

257.233b Definitions; disclosure by dealer of damage or repair; exception; grounds for revocation. Sec. 233b.  (1) As used in this section:  (a) "Distributor" means that term as defined in section 3(1) of 1981 PA 118, MCL 445.1563.  (b) "Manufacturer" means that term as defined in section 4(2) of 1981 PA 118, MCL 445.1564.  (c) "Program vehicle" means a motor vehicle from either the current model year or the immediately preceding model year, that was repurchased by a manufacturer or distributor from a rental car company.  (2) Except as provided in this subsection, a new motor vehicle dealer shall disclose in writing to a purchaser or lessee of a new motor vehicle, demonstrator, executive or manufacturer's vehicle, or program vehicle before entering into a sales contract or lease agreement that, after the vehicle completed the manufacturing process, the vehicle was damaged and repaired, including an itemization of repairs, if the dealer has knowledge of the damage and repairs and if the cost of the cumulative repairs, as calculated at the rate of the dealer's authorized warranty rate for labor and parts exceeds either 1 of the following:  (a) Five percent of the manufacturer's suggested retail price of the vehicle.  (b) Seven hundred fifty dollars in surface coating repairs or corrosion protection restoration or a combination of these items. If a new motor vehicle dealer fails to comply with this subsection, the purchaser or lessee shall retain all applicable remedies available under article 2 of the uniform commercial code, 1962 PA 174, MCL 440.2101 to 440.2725.  (3) A dealer in new motor vehicles is not required to disclose to a purchaser or lessee under this act that any glass, tires, wheels, bumpers, audio equipment, in-dash components, or components contained in the living quarters of a motor home that are not required for the operation of the motor home as a motor vehicle were damaged at any time if the damaged item has been replaced with original manufacturer's parts and material.  (4) Repaired damage to a motor vehicle, subject to this section, not exceeding the cost of cumulative repairs as determined pursuant to subsection (2) shall not constitute grounds for revocation of acceptance by the purchaser or lessee. The right of revocation ceases upon the purchaser's or lessee's acceptance of delivery of the vehicle. History: Add. 1994, Act 305, Eff. Jan. 2, 1995 ;-- Am. 2002, Act 642, Eff. Jan. 1, 2003
MI Comp L § 257.234 (2021)
2021 Michigan Compiled Laws|Chapter 257 - Motor Vehicles|Act 300 of 1949 - Michigan Vehicle Code (257.1 - 257.923)|300-1949-II - Chapter II Administration, Registration, Certificate of Title and Anti-Theft (257.201...257.259)|300-1949-II-TRANSFERS-OF-TITLE-OR-INTEREST - Transfers of Title or Interest (257.233...257.242a)|Section 257.234 - Presentation of Certificate of Title and Registration Certificate to Secretary of State; Fees; Issuance of New Certificate of Title and Registration Certificate; Mail or Delivery; Repossession of License Plates; Payment of Transfer Fee; Compliance With MCL 257.238.

257.234 Presentation of certificate of title and registration certificate to secretary of state; fees; issuance of new certificate of title and registration certificate; mail or delivery; repossession of license plates; payment of transfer fee; compliance with MCL 257.238. Sec. 234.  (1) The purchaser or transferee, unless the person is a licensed dealer, shall present or cause to be presented the certificate of title and registration certificate if plates are being transferred to another vehicle, assigned as provided in this act, to the secretary of state accompanied by the fees as provided by law, whereupon a new certificate of title and registration certificate shall be issued to the assignee. The certificate of title shall be mailed or delivered to the owner or another person the owner may direct in a separate instrument in a form the secretary of state shall prescribe.  (2) If the secretary of state mails or delivers a purchaser's or transferee's certificate of title to a dealer, the dealer shall mail or deliver that certificate of title to the purchaser or transferee not more than 5 days after receiving the certificate of title from the secretary of state.  (3) Unless the transfer is made and the fee paid within 15 days, the vehicle is considered to be without registration, the secretary of state may repossess the license plates, and transfer of the vehicle ownership may be effected and a valid registration acquired thereafter only upon payment of a transfer fee of $15.00 in addition to the fee provided for in section 806.  (4) If a security interest is reserved or created at the time of the transfer, the parties shall comply with the requirements of section 238. History: 1949, Act 300, Eff. Sept. 23, 1949 ;-- Am. 1957, Act 90, Eff. Sept. 27, 1957 ;-- Am. 1959, Act 250, Imd. Eff. Aug. 21, 1959 ;-- Am. 1962, Act 166, Eff. Mar. 28, 1963 ;-- Am. 1964, Act 248, Eff. Jan. 1, 1965 ;-- Am. 1968, Act 66, Eff. Aug. 1, 1968 ;-- Am. 1987, Act 238, Imd. Eff. Dec. 28, 1987 ;-- Am. 2000, Act 151, Imd. Eff. June 12, 2000 ;-- Am. 2002, Act 552, Eff. Oct. 1, 2002 Compiler's Notes: For effective date of increases in certain fees, charges or taxes provided by this section, see MCL 257.817(1).
MI Comp L § 257.235a (2021)
2021 Michigan Compiled Laws|Chapter 257 - Motor Vehicles|Act 300 of 1949 - Michigan Vehicle Code (257.1 - 257.923)|300-1949-II - Chapter II Administration, Registration, Certificate of Title and Anti-Theft (257.201...257.259)|300-1949-II-TRANSFERS-OF-TITLE-OR-INTEREST - Transfers of Title or Interest (257.233...257.242a)|Section 257.235a - Licensed Dealer or Junk Dealer Purchasing Vehicle for Purpose of Destroying or Junking Vehicle; Acceptance and Disposition of Certificate of Title; Fee.

257.235a Licensed dealer or junk dealer purchasing vehicle for purpose of destroying or junking vehicle; acceptance and disposition of certificate of title; fee.Sec. 235a.  Notwithstanding any other provision of this act or of the use tax act, 1937 PA 94, MCL 205.91 to 205.111, a licensed dealer or junk dealer who purchases a vehicle for the purpose of destroying or junking the vehicle may accept a certificate of title that has been assigned to the transferor by a properly indorsed assignment on the certificate of title as required by the secretary of state. The dealer shall write the word "junk" on the face of the certificate of title above the signature of the dealer or an authorized agent of the dealer and forward the certificate to the secretary of state, together with a fee of $5.00 instead of a fee or tax otherwise applicable. This section does not apply to a transfer unless the fee and certificate of title are received by the secretary of state within 10 days after the date of the vehicle's purchase by the dealer. A certificate of title shall not again be issued for the vehicle. History: Add. 1960, Act 79, Eff. Aug. 17, 1960 ;-- Am. 1980, Act 398, Eff. Mar. 31, 1981 ;-- Am. 1987, Act 238, Imd. Eff. Dec. 28, 1987 ;-- Am. 2005, Act 317, Imd. Eff. Dec. 27, 2005 Compiler's Notes: For effective date of increases in certain fees, charges or taxes provided by this section, see MCL 257.817(1).