Michigan Compiled Laws
281-1967-1 - Part 1 (206.1...206.532)
281-1967-1-3 - Chapter 3 (206.101...206.195)

Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970. - Compiler's Notes: The repealed section pertained to taxable income attributable...

Section 206.102 - Income Producing Activities Solely in State. - Sec. 102. In the case of taxable income of a...

Section 206.103 - Taxable Income Partly Attributable to State. - Sec. 103. Any taxpayer having income from business activity which...

Section 206.105 - Allocation and Apportionment of Business Income Taxable in Another State. - Sec. 105. For purposes of allocation and apportionment of income...

Section 206.110 - Taxable Income of Individuals, Estates, or Trusts; Definitions; Allocation; Rents and Royalties. - Sec. 110. (1) For a resident individual, estate, or trust,...

Section 206.111 - Rents and Royalties; Allocation. - Sec. 111. (1) Net rents and royalties from real property...

Section 206.112 - Capital Gains and Losses. - Sec. 112. (1) Capital gains and losses from sales or...

Section 206.113 - Interest and Dividends; Allocation. - Sec. 113. Interest and dividends are allocable to this state...

Section 206.114 - Patent and Copyright Royalties; Allocation. - Sec. 114. (1) Patent and copyright royalties are allocable to...

Section 206.115 - Apportionment of Business Income; Exception; Calculation. - Sec. 115. (1) Before January 1, 2012, all business income,...

Section 206.116-206.120 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to property factor, rental...

Section 206.121 - Sales Factor; Determination. - Sec. 121. The sales factor is a fraction, the numerator...

Section 206.122 - Sales of Tangible Personalty Within Michigan. - Sec. 122. Sales of tangible personal property are in this...

Section 206.123 - Sales Other Than Sales of Tangible Personalty Within State. - Sec. 123. Sales, other than sales of tangible personal property,...

Section 206.125 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to taxable income of...

Section 206.131 - Transportation Services; Sections Applicable. - Sec. 131. The taxable income of a taxpayer whose income-producing...

Section 206.132 - Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income. - Sec. 132. In the case of taxable income other than...

Section 206.133 - Transportation of Oil by Pipeline; Taxable Income. - Sec. 133. In the case of taxable income derived from...

Section 206.134 - Transportation of Gas by Pipeline; Taxable Income. - Sec. 134. In the case of taxable income derived from...

Section 206.151 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to taxable income of...

Section 206.191 - Sales Not Exceeding $100,000; Taxable Income. - Sec. 191. (1) If the taxpayer's only activities within this...

Section 206.195 - Alternative Methods of Allocation and Apportionment; Approval. - Sec. 195. (1) If the allocation and apportionment provisions of...