SB-0678, As Passed House, December 14, 2011
SUBSTITUTE FOR
SENATE BILL NO. 678
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 699.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
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.
Enacting section 1. This amendatory act takes effect January
1, 2012.