# MCL 206.813

MCL 206.813, “Election to pay flow-through entity tax; irrevocable; timing”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (INCOME TAX ACT OF 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-131a-75f4-ae44-0b31ea2da790>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-206-813](https://ontology.bommaritollc.com/id/01a0d566-131a-75f4-ae44-0b4073bc2d42)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-813](https://ontology.bommaritollc.com/id/01a0d566-1319-7518-b404-7d5606e4f20c)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.813
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Election to pay flow-through entity tax; irrevocable; timing.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-813](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-813)
- `skos:prefLabel`: MCL 206.813

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-813) (www.legislature.mi.gov)

## Pointing here

- Amended by (1; `eli:amends`):
  - [2024 PA 216](https://ontology.bommaritollc.com/id/01a0d565-45c5-71de-9f75-bbaea41d91d4)
- Changed by bills (1; `schema:legislationChanges`):
  - [HB 6286 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-0b89-73e7-b246-0e6b26fcfc02)
- Its changes, from (1; `eli:changes`):
  - [2021 PA 135](https://ontology.bommaritollc.com/id/01a0d565-4580-74d0-9320-b5371af7c905)

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Cite as: MCL 206.813. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-131a-75f4-ae44-0b31ea2da790
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.