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Section 206.1 - Income Tax Act of 1967; Short Title. - Sec. 1. This act is for the purpose of meeting...
Section 206.2 - Income Tax Act; Rules of Construction; Internal Revenue Code, Applicability. - Sec. 2. (1) For the purposes of this part, the...
Section 206.4 - "Business Income” Defined. - Sec. 4. "Business income" means all income arising from transactions,...
Section 206.6 - “Commercial Domicile,” “Compensation,” and “Corporation” Defined. - Sec. 6. (1) "Commercial domicile" means the principal place from...
Section 206.8 - Definitions; D, E. - Sec. 8. (1) "Department" means the revenue division of the...
Section 206.10 - “Fiduciary” Defined. - Sec. 10. "Fiduciary" means a guardian, trustee, executor, administrator, executrix,...
Section 206.12 - Definitions; F to N. - Sec. 12. (1) "Flow-through entity" means an S corporation, partnership,...
Section 206.14 - Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions. - Sec. 14. (1) "Nonbusiness income" means all income other than...
Section 206.16 - Person; Definition. - Sec. 16. "Person" includes any individual, firm, association, corporation, receiver,...
Section 206.18 - Resident and Domicile; Definitions. - Sec. 18. (1) "Resident" means: (a) An individual domiciled in...
Section 206.20 - Sales and State; Definitions. - Sec. 20. (1) "Sales" means all gross receipts of the...
Section 206.22 - “Tax” and “Taxable Value” Defined. - Sec. 22. (1) "Tax" includes interest and penalties and further...
Section 206.24 - "Tax Year" or "Taxable Year" Defined. - Sec. 24. "Tax year" or "taxable year" means the calendar...
Section 206.26 - “Taxpayer” Defined. - Sec. 26. "Taxpayer" means any person subject to the taxes...
Section 206.28 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to definition of "taxable...
Section 206.30 - "Taxable Income" Defined; Personal Exemption; Single Additional Exemption; Deduction Not Considered Allowable Federal Exemption for Purposes of Subsection (2); Allowable Exemption or Deduction for Nonresident or Part-Year Resident; S... - Sec. 30. (1) "Taxable income" means, for a person other...
Section 206.30a - Taxable Income; Adjustment. - Sec. 30a. Notwithstanding any other provision of this part, for...
Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed sections pertained to certain allowable deductions.
Section 206.30d - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to short title of...
Section 206.30e - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. - Compiler's Notes: The repealed section pertained to "dependent" defined.
Section 206.30f - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. - Compiler's Notes: The repealed section pertained to taxable income adjustment...
Section 206.31 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to taxpayers residing in...
Section 206.31a - Taxable Income; Determination; Deduction; Eligibility; Filing Annual Return; Withholding Form; Filing Claim to Which Not Entitled; Penalty and Interest; Taxable Income Derived From Illegal Activity; Calculation of Net Operating Loss... - Sec. 31a. (1) Notwithstanding any other provision of this act...
Section 206.31b - Adjustment; "Mineral" and "Qualified Taxpayer" Defined. - Sec. 31b. (1) Notwithstanding any other provision of this part,...
Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections defined taxable income of corporations...
Section 206.36 - “Taxable Income” of Resident Estate or Trust Defined; "Oil and Gas" Defined. - Sec. 36. (1) "Taxable income" in the case of a...