Mich. Comp. Laws § 206.845

Current through Public Act 166 of the 2024 Legislative Session

Section 206.845 - 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 this part.

MCL 206.845

Added by 2021, Act 135,s 22, eff. 12/21/2021, retroactively effective for tax years beginning on and after January 1, 2021.