Statutes, codes, and regulations
Michigan Compiled Laws
Chapter 206 - INCOME TAX ACT OF 1967
INCOME TAX ACT OF 1967
Section 206.699 - Classification as disregarded entity for federal income tax purposes

Mich. Comp. Laws § 206.699

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Current through Public Act 149 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.