Mich. Comp. Laws § 206.699

Current through Public Act 122 of the 2024 Legislative Session

Section 206.699 - Classification as disregarded entity for federal income tax purposes

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.

MCL 206.699

Added by 2011, Act 309,s 1, eff. 1/1/2012.