Section 38.1689 Notification of Disqualification From u.s. Internal Revenue Service.

MI Comp L § 38.1689 (2019) (N/A)
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Sec. 9.

If the department receives notification from the United States internal revenue service that this act or any portion of this act will cause any state unit to be disqualified for tax purposes under the internal revenue code, then the portion that will cause the disqualification does not apply.

History: 2002, Act 100, Imd. Eff. Mar. 27, 2002