reglab/housing_qa huggingface dataset:
MI Comp L § 206.272 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-5 - Chapter 5 (206.251...206.278)|Section 206.272 - Tax Credit; Amount Equal to Federal Credit; Refund.

206.272 Tax credit; amount equal to federal credit; refund.Sec. 272.  (1) For the following tax years that begin after December 31, 2007, a taxpayer may credit against the tax imposed by this act an amount equal to the specified percentages of the credit the taxpayer is allowed to claim as a credit under section 32 of the internal revenue code for a tax year on a return filed under this act for the same tax year:  (a) For tax years that begin after December 31, 2007 and before January 1, 2009, 10%.  (b) For tax years that begin after December 31, 2008 and before January 1, 2012, 20%.  (c) For tax years that begin after December 31, 2011, 6%.  (2) If the credit allowed by this section exceeds the tax liability of the taxpayer for the tax year, the state treasurer shall refund the excess to the taxpayer without interest, except as provided in section 30 of 1941 PA 122, MCL 205.30. History: Add. 2006, Act 372, Imd. Eff. Sept. 22, 2006 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 469 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 469 of 2014 does not go into effect.
MI Comp L § 206.273 (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(206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-5 - Chapter 5 (206.251...206.278)|Section 206.273 - Repealed. 2000, Act 499, Eff. Dec. 31, 2001.

206.273 Repealed. 2000, Act 499, Eff. Dec. 31, 2001. Compiler's Notes: The repealed section pertained to credit for prescription drugs.
MI Comp L § 206.274-206.276 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-5 - Chapter 5 (206.251...206.278)|Section 206.274-206.276 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.274-206.276 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed sections pertained to tax credit claimed for student fees and tuition, certificate of stillbirth, and contributions to individual or family development account program.
MI Comp L § 206.301a (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.301a - Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension.

206.301a Extension for filing annual return; waiver of penalties and interest during extension.Sec. 301a.  Notwithstanding any other provision of this part, a person required to make and file an annual return that is otherwise due on or before April 15, 2021 for the 2020 tax year under this part automatically receives an extension to file that return until May 17, 2021. Accordingly, if the Internal Revenue Service extends the federal income tax filing due date for the 2020 tax year for federal taxpayers after the effective date of the amendatory act that added this section, then the deadline under this section for a person required to make and file an annual return under this part for the 2020 tax year is also automatically extended, and that extension to file that return must coincide with that extended due date established by the Internal Revenue Service for that same tax year. A taxpayer is not subject to any interest or penalties during this extension period. History: Add. 2021, Act 8, Imd. Eff. Apr. 22, 2021
MI Comp L § 206.302 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.

206.302 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler's Notes: The repealed section pertained to computation of estimated tax payments.
MI Comp L § 206.312 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.312 - Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return.

206.312 Electronic filing of farmland preservation tax credit claim with annual return.Sec. 312.  Beginning with the 2016 tax year, a taxpayer may, regardless of the number of development rights agreements entered into pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, electronically file a farmland preservation tax credit claim with the taxpayer's annual return under this part. History: Add. 2016, Act 266, Imd. Eff. June 28, 2016
MI Comp L § 206.315 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.315 - Tax Return of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return.

206.315 Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return.Sec. 315.  (1) Every person, other than a corporation, required to make a return for any taxable period under the internal revenue code, except as otherwise specifically provided in this part, if his or her adjusted gross income is in excess of the personal exemptions allowed by this part shall render on or before the fifteenth day of the fourth month following the close of that taxable period to the department a return setting forth all of the following:  (a) The amount of adjusted gross income on the return made to the United States internal revenue service for federal income tax purposes and as provided in the definitions contained in this part and the rules issued under this part.  (b) The personal and dependency exemptions as allowed by this part.  (c) The amount of tax due under this part, less credits claimed against the tax.  (d) Other information for the purposes of carrying out this part as may be prescribed by the department.  (e) The balance of the tax shown to be due on the return is due and shall be paid by the date fixed for filing the return unless the balance is less than $1.00, in which event payment is not required.  (2) A nonresident member who has income in this state from 1 or more flow-through entities may elect to be included in the composite income tax return of a flow-through entity of which the nonresident member is a member.  (3) A flow-through entity may file a composite income tax return on behalf of electing nonresident members and report and pay the tax due based on the electing nonresident members' shares of income available for distribution from the flow-through entity for doing business in, or deriving income from, sources within this state.  (4) A nonresident member that has been included in a composite income tax return and also files an individual income tax return for the same taxable period may claim a credit against the tax imposed by this part on that individual income tax return for the amount of taxes paid on behalf of the nonresident member by the flow-through entity on that composite income tax return.  (5) A composite income tax return is due on or before each April 15 and shall report the information required by the department for the immediately preceding calendar year. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2003, Act 49, Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.321 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.321 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

206.321 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler's Notes: The repealed section pertained to tax returns of corporations and financial institutions.
MI Comp L § 206.322 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.322 - Whole Dollar Amounts; Use.

206.322 Whole dollar amounts; use.Sec. 322.  Any person electing to use "whole dollar amounts" under the provisions of section 6102 of the internal revenue code may use "whole dollar amounts" in the same manner for the purposes of this part. History: Add. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.325 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.325 - Furnishing Copy of Federal Tax Return and Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, or Determination of Deficiency; Assessment of Increased Tax Resulting From Federal Audit; Payment of Additional Tax; Credit or Refund of Overpayment.

206.325 Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment.Sec. 325.  (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any tax return or portion of any tax return and supporting schedules that the taxpayer has filed under the provisions of the internal revenue code.  (2) A taxpayer shall file an amended return with the department showing any final alteration in, or modification of, the taxpayer's federal income tax return that affects the taxpayer's taxable income under this part and of any similarly related recomputation of tax or determination of deficiency under the internal revenue code. If an increase in taxable income results from a federal audit that increases the taxpayer's federal income tax by less than $500.00, the requirement under this subsection to file an amended return does not apply but the department may assess an increase in tax resulting from the audit. The amended return shall be filed within 120 days after the final alteration, modification, recomputation, or determination of deficiency. If the department finds upon all the facts that an additional tax under this part is owing, the taxpayer shall immediately pay the additional tax. If the department finds that the taxpayer has overpaid the tax imposed by this part, a credit or refund of the overpayment shall immediately be made as provided in section 30 of 1941 PA 122, MCL 205.30. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.331 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.331 - Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return.

206.331 Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return. Sec. 331.  (1) At the request of the department, every person 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 form and content as may be prescribed to the department.  (2) Every corporation, voluntary association, joint venture, partnership, estate or trust at the request of the department shall file a copy of any tax return or portion of any tax return which has been filed under the internal revenue code. The department may prescribe alternate forms of returns. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975
MI Comp L § 206.335-206.341 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-6 - Chapter 6 (206.301...206.341)|Section 206.335-206.341 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

206.335-206.341 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler's Notes: The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of business income.
MI Comp L § 206.351 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.351 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.351 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to deducting and withholding tax on compensation.
MI Comp L § 206.352 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.352 - Direct Deposit of Tax Refund.

206.352 Direct deposit of tax refund. Sec. 352.  (1) For the 1997 tax year and each tax year after the 1997 tax year, a taxpayer who is due a refund determined under section 30 of Act No. 122 of the Public Acts of 1941, being section 205.30 of the Michigan Compiled Laws, may request a direct deposit of that refund to a financial institution of the taxpayer's choice that is located in the United States by completing a direct deposit form prescribed by the department and attaching the completed form to the taxpayer's annual return.  (2) The department shall comply with a request under this section unless the request is incomplete or defective in a manner that precludes the department from honoring the request. If the department does not honor the request, the department shall issue a warrant, as provided in Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws, and at the same time provide the taxpayer with a written explanation including the specific reason for not honoring the taxpayer's request for direct deposit. History: Add. 1996, Act 568, Eff. Mar. 31, 1997
MI Comp L § 206.355 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.355 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.355 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to employer, flow-through entity, casino licensee, or race meeting licensee subject to administration, collection, and enforcement provisions.
MI Comp L § 206.355a (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.355a - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.355a Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to filing form 1099-MISC.
MI Comp L § 206.361 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.361 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.361 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to withholding by governmental units and officers.
MI Comp L § 206.365-206.367 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-7 - Chapter 7 (206.351...206.367)|Section 206.365-206.367 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.365-206.367 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed sections pertained to withholding by governmental units; filing statement of compensation paid; withholding requirements for new jobs training programs; and tax credit for eligible production company.
MI Comp L § 206.401 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.401 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.401 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency.
MI Comp L § 206.402 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.402 - Administration of Tax; Conflicting Provisions.

206.402 Administration of tax; conflicting provisions.Sec. 402.  The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part shall prevail. History: Add. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.405 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.405 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.405 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to failure or refusal to file return, report, or statement.
MI Comp L § 206.408 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.408 - Records.

206.408 Records.Sec. 408.  A person liable for any tax imposed under this part shall keep and maintain accurate records in a form as to make it possible to determine the tax due under this part. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.411 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.411 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996.

206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996. Compiler's Notes: The repealed section pertained to statute of limitations.
MI Comp L § 206.421-206.431 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.421-206.431 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.421-206.431 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, and liens.
MI Comp L § 206.437 (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)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.437 - Children of Veterans Tuition Grant Program; Contribution Designation.

206.437 Children of veterans tuition grant program; contribution designation.Sec. 437.  (1) For the 2006 tax year and each tax year after the 2006 tax year, an individual may designate on his or her annual return that a contribution of $2.00 or more of his or her refund be credited to the Michigan higher education assistance authority created in section 1 of 1960 PA 77, MCL 390.951, for the children of veterans tuition grant program created in the children of veterans tuition grant act, 2005 PA 248, MCL 390.1341 to 390.1346. Notwithstanding any other provision in this section or section 475, for the 2010 tax year and each tax year after the 2010 tax year, the contribution designation authorized under this section shall be offered and administered in accordance with section 435. If an individual's refund is not sufficient to make a contribution under this section, the individual may designate a contribution amount and that contribution amount shall be added to the individual's tax liability for the tax year.  (2) The tax designation authorized in this section shall be clearly and unambiguously printed on the first page of the state individual income tax return forms, if practical. Effective January 1, 2010, the contribution designation authorized in this section is no longer required to be printed on the first page of the state individual income tax return but shall be incorporated into the contributions schedule created by the department pursuant to section 435 and shall remain on the schedule until the contribution designation expires or is otherwise no longer available.  (3) Notwithstanding any other allocations or disbursements required by this act, each year that the contribution designation under this section is in effect, an amount equal to the cumulative contributions made under this section shall be appropriated from the general fund to the children of veterans tuition grant program of the Michigan higher education assistance authority, and the funds shall be distributed for programs allowed under the children of veterans tuition grant act, 2005 PA 248, MCL 390.1341 to 390.1346. No money from the contributions made pursuant to this section shall be used for the purpose of administering this section. History: Add. 2005, Act 249, Imd. Eff. Dec. 1, 2005 ;-- Am. 2007, Act 133, Imd. Eff. Nov. 1, 2007