Mich. Comp. Laws § 208.1400

Current through Public Act 57 of the 2024 Legislative Session
Section 208.1400 - [Repealed 12/31/2031] Taxpayer; Scope

For purposes of this chapter, taxpayer does not include a person subject to the tax imposed under chapter 2A or 2B unless specifically included in the section.

MCL 208.1400

Repealed by 2019, Act 90,s 7, eff. 12/31/2031.
Repealed by 2011, Act 39,s 7, eff. on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed.
Added by 2007, Act 36,s 30, eff. 1/1/2008.
Repealed effective 12/31/2031 -- Enacting section 1 of 2019, Act 90 provides: "The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective for tax years that begin after December 31, 2031."
Contingent repeal -- See Enacting section 1 of 2011, Act 39,s 7