MCL - Section 206.699

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967


206.699 Classification as disregarded entity for federal income tax purposes.

Sec. 699.

    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.


History: Add. 2011, Act 309, Eff. Jan. 1, 2012