Mi24. If a taxpayer is disqualified from voluntary disclosure, available at MCL 205.30c, under the Single Business Tax, is the taxpayer disqualified under the Michigan Business Tax? Specifically, if a taxpayer filed SBT returns, is it considered..

No, a taxpayer is not disqualified for voluntary disclosure purposes under the Michigan Business Tax because of disqualification under the Single Business Tax. The MBT is a distinct and separate tax from the SBT. The provisions of the revenue act apply to the two taxes independently.