# MCL 206.680

IRI: <https://ontology.bommaritollc.com/id/01a0d566-131a-75f4-ae44-0b426664877c>

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

- `adms:identifier`: [mcl-object mcl-206-680](https://ontology.bommaritollc.com/id/01a0d566-131b-7268-bc10-818cabf8b168)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-680](https://ontology.bommaritollc.com/id/01a0d566-131a-75f4-ae44-0b41a7df62a8)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.680
- `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 tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-680](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-680)
- `skos:prefLabel`: MCL 206.680

## Pointing here

- `eli:amends`:
  - [2012 PA 70](https://ontology.bommaritollc.com/id/01a0d565-45c5-71de-9f75-bbb9392d6450)
  - [2019 PA 92](https://ontology.bommaritollc.com/id/01a0d565-45c6-7102-89d9-7bbe83154437)
- `eli:changes`:
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)
- `schema:legislationChanges`:
  - [HB 4191 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-e92a-72b8-a494-c261daeb32d3)
  - [HB 5292 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-ccd7-7290-a109-6bf24494df09)

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