Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

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Section 206.28 - Repealed. 2011, Act 38, Eff.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 - Compiler's Notes: The repealed section pertained to definition of "taxable...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Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff.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 - Compiler's Notes: The repealed sections pertained to certain allowable deductions.

Section 206.30d - Repealed. 2011, Act 38, Eff.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 - Compiler's Notes: The repealed section pertained to short title of...

Section 206.30e - Repealed. 2018, Act 38, Imd.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 - Compiler's Notes: The repealed section pertained to "dependent" defined.

Section 206.30f - Repealed. 2018, Act 38, Imd.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...

281-1967-1-2 - Chapter 2 (206.51...206.91)

Section 206.51 - Tax Rate on Taxable Income of Person Other Than Corporation; Percentages of Collections Deposited in State School Aid Fund; Farmland Credits; Renew Michigan Fund; Imposition of Annualized Rate; Computation of Taxable Income of Nonres... - Sec. 51. (1) For receiving, earning, or otherwise acquiring income...

Section 206.51a - Repealed. 2011, Act 38 Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to calculation of tax,...

Section 206.51b - Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000. - Compiler's Notes: The repealed section pertained to income tax rate...

Section 206.51c - Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007. - Compiler's Notes: The repealed section pertained to income tax rates...

Section 206.51d - Additional Distribution; Credit to Michigan Transportation Fund; Disbursements; Amounts; Dates. - Sec. 51d. In addition to the distributions under sections 51,...

Section 206.51e - Deposit of Revenue Into State Brownfield Redevelopment Fund; Definitions. - Sec. 51e. In addition to the distribution under sections 51...

Section 206.51f - Payment Under MCL 125.2090g to 125.2090j; Deposit Into Good Jobs for Michigan Fund; Definitions. - Sec. 51f. (1) In addition to the distributions under sections...

Section 206.51g - Renew Michigan Fund; Department of Environmental Quality Administrator; Use of Funds Disbursement Percentages; Annual Report. - Sec. 51g. (1) The renew Michigan fund is created within...

Section 206.52 - Exemption. - Sec. 52. A person with respect to whom a deduction...

Section 206.61-206.81 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to taxes imposed on...

Section 206.91 - Common Trust Funds and Participants; Taxable Status. - Sec. 91. (1) A common trust fund meeting the requirements...

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...

281-1967-1-4 - Chapter 4 (206.201... 206.221)

Section 206.201 - Exemption of Persons Exempt From Federal Income Tax; Exceptions. - Sec. 201. (1) A person who is exempt from federal...

Section 206.211, 206.221 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to exemptions for foreign...

281-1967-1-5 - Chapter 5 (206.251...206.278)

Section 206.251 - Credit for Taxes Withheld; Election to Treat as Total Tax. - Sec. 251. (1) The amount withheld under section 703 shall...

Section 206.252, 206.253 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to Headlee amendment refund...

Section 206.254 - Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable. - Sec. 254. (1) Except as otherwise provided under this section,...

Section 206.255 - Credit for Tax Imposed by Another State, District of Columbia, or Canadian Province; Allowance of Canadian Provincial Credit; Maximum Credit. - Sec. 255. (1) A resident individual or resident estate or...

Section 206.256 - Tax Exemption in Other States by Nonresidents; Reciprocal Agreement. - Sec. 256. For a nonresident individual, estate, or trust, if...

Section 206.257 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to tax credit for...

Section 206.258 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to credit for personal...

Section 206.260, 206.261 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit for...

Section 206.262 - Repealed. 1996, Act 484, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed section pertained to tax credits for...

Section 206.263 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996. - Compiler's Notes: The repealed section pertained to agricultural products gleaned...

Section 206.264 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to tax credit for...

Section 206.265 - Credit Against Tax; Determining Amount; Eligibility; Limitation; Refund. - Sec. 265. (1) For the 1989 tax year and each...

Section 206.266 - Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions. - Sec. 266. (1) A qualified taxpayer with a rehabilitation plan...

Section 206.266a - Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions. - Sec. 266a. (1) Subject to the limitations under this section,...

Section 206.267-206.269 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit after...

Section 206.270 - Tax Voucher Certificate; Definitions. - Sec. 270. (1) For tax years that begin after December...

Section 206.271 - Recomputation of Taxable Income by Excluding Proportional Gain or Loss on Disposition of Property. - Sec. 271. (1) A taxpayer subject to the tax levied...

Section 206.272 - Tax Credit; Amount Equal to Federal Credit; Refund. - Sec. 272. (1) For the following tax years that begin...

Section 206.273 - Repealed. 2000, Act 499, Eff. Dec. 31, 2001. - Compiler's Notes: The repealed section pertained to credit for prescription...

Section 206.274-206.276 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit claimed...

Section 206.278 - Qualified Investment in Qualified Business; Tax Credit; Definitions. - Sec. 278. (1) Subject to the limitations provided under this...

281-1967-1-6 - Chapter 6 (206.301...206.341)

Section 206.301 - Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment of Estimated Annual Tax Instead of Quarterly Payments; Filing and Payment by Farmer, Fisherman, or Seafarer; Information Submitted by Bank or Financial Institut... - Sec. 301. (1) Every person on a calendar year basis,...

Section 206.301a - Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension. - Sec. 301a. Notwithstanding any other provision of this part, a...

Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. - Compiler's Notes: The repealed section pertained to computation of estimated...

Section 206.311 - Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, and Remittance of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment of Estimated Tax; Joint Return; Effect of Filing Copy of F... - Sec. 311. (1) The taxpayer on or before the due...

Section 206.312 - Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return. - Sec. 312. Beginning with the 2016 tax year, a taxpayer...

Section 206.315 - Tax Return of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return. - Sec. 315. (1) Every person, other than a corporation, required...

Section 206.321 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to tax returns of...

Section 206.322 - Whole Dollar Amounts; Use. - Sec. 322. Any person electing to use "whole dollar amounts"...

Section 206.325 - Furnishing Copy of Federal Tax Return and Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, or Determination of Deficiency; Assessment of Increased Tax Resulting From Federal Audit; P... - Sec. 325. (1) A taxpayer required to file a return...

Section 206.331 - Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return. - Sec. 331. (1) At the request of the department, every...

Section 206.335-206.341 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to combined reports, to...

281-1967-1-7 - Chapter 7 (206.351...206.367)

Section 206.351 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to deducting and withholding...

Section 206.352 - Direct Deposit of Tax Refund. - Sec. 352. (1) For the 1997 tax year and each...

Section 206.355 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to employer, flow-through entity,...

Section 206.355a - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to filing form 1099-MISC.

Section 206.361 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to withholding by governmental...

Section 206.365-206.367 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to withholding by governmental...

281-1967-1-8 - Chapter 8 (206.401... 206.499)

Section 206.401 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to determination of tax,...

Section 206.402 - Administration of Tax; Conflicting Provisions. - Sec. 402. The tax imposed by this part shall be...

Section 206.405 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to failure or refusal...

Section 206.408 - Records. - Sec. 408. A person liable for any tax imposed under...

Section 206.411 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996. - Compiler's Notes: The repealed section pertained to statute of limitations.

Section 206.421-206.431 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to notice of intent...

Section 206.435 - Contribution Designations; Separate Contributions Schedule; Cessation by Department; Insufficient Refund to Make Contribution; Appropriation; Distribution and Administration; Additional Contribution Designations; Considerations. - Sec. 435. (1) Except as otherwise provided under this section,...

Section 206.437 - Children of Veterans Tuition Grant Program; Contribution Designation. - Sec. 437. (1) For the 2006 tax year and each...

Section 206.438 - Designation of Contribution to the Military Family Relief Fund. - Sec. 438. (1) For tax years that begin after December...

Section 206.439 - Designating Portion of Tax Refund Credited to Michigan Nongame Fish and Wildlife Trust Fund; Printing Contribution Designation on Income Tax Return Form; Disposition of Amount Equal to Cumulative Designations. - Sec. 439. (1) Until the state treasurer certifies that the...

Section 206.440 - Children's Trust Fund; Contribution Designation. - Sec. 440. (1) Effective for the tax year beginning January...

Section 206.441 - Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990. - Compiler's Notes: The repealed section pertained to credit or refund...

Section 206.442 - Repealed. 1974, Act 308, Eff. Apr. 1, 1975. - Compiler's Notes: The repealed section pertained to failure or refusal...

Section 206.451 - Certificate of Dissolution or Withdrawal Until Taxes Paid; Payment of Taxes as Condition to Closing of Estate. - Sec. 451. (1) A domestic corporation, a foreign corporation, or...

Section 206.455 - Records, Books, and Accounts; Examination; Violation; Penalties. - Sec. 455. Every person shall keep such records, books and...

Section 206.461-206.466 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to offenses, penalties, enforcement,...

Section 206.471 - Administration of Tax by Department; Forms; Rules; Printing Summary of State Expenditures and Revenues in Instruction Booklet; Space on Tax Return for School District; Information to Be Provided in Instruction Booklet About Purchase... - Sec. 471. (1) The tax imposed by this part shall...

Section 206.472 - Personal Income and Property Tax Credit Forms and Instructions; Submission of Drafts With Explanations of Changes. - Sec. 472. Before final printing the department shall submit the...

Section 206.473 - Direct Deposit of Tax Refund; Form. - Sec. 473. The department shall develop and make available a...

Section 206.475 - Tax Imposed Additional to Other Taxes; Disposition of Proceeds; Allocation and Distribution; Contribution Designation Program; Appropriation; Children's Trust Fund. - Sec. 475. (1) The tax imposed by this part is...

Section 206.481 - Repealed. 1996, Act 342, Eff. Oct. 1, 1996. - Compiler's Notes: The repealed section pertained to remittances by state...

Section 206.482 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to amounts distributed to...

Section 206.483 - Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002. - Compiler's Notes: The repealed section pertained to deposit in federal...

Section 206.491-206.495 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to computation of taxes...

Section 206.496 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to appropriation to department...

Section 206.497 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to business activities tax...

Section 206.498, 206.499 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to declarations in act...

281-1967-1-9 - Chapter 9 (206.501...206.532)

Section 206.501 - Applicability of Definitions. - Sec. 501. The definitions contained in sections 504 to 516...

Section 206.504 - “Blind” and “Claimant” Defined. - Sec. 504. (1) "Blind" means a person with a permanent...

Section 206.506 - “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined. - Sec. 506. "Eligible serviceperson", "eligible veteran", and "eligible widow or...

Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined. - Sec. 507. (1) "Federally aided housing" means housing developed under...

Section 206.508 - Definitions. - Sec. 508. (1) "Gross rent" means the total rent contracted...

Section 206.510 - “Income” and “Owner” Defined. - Sec. 510. (1) "Income" means the sum of federal adjusted...

Section 206.512 - Definitions; P to R. - Sec. 512. (1) "Paraplegic, hemiplegic, or quadriplegic" means an individual,...

Section 206.512a - “Property Taxes” Defined. - Sec. 512a. "Property taxes" means, for the 2003 tax year...

Section 206.514 - “Senior Citizen,”“serviceperson,” and “State Income Tax” Defined. - Sec. 514. (1) "Senior citizen" means an individual, or either...

Section 206.516 - "Veteran" and "Widow or Widower" Defined. - Sec. 516. (1) "Veteran" means an individual who meets all...

Section 206.520 - Credit for Property Taxes on Homestead; Credit for Person Renting or Leasing Homestead; Credit in Excess of Tax Liability Due; Assignment of Claim to Mortgagor by Senior Citizen for Rent Reduction; Eligibility to Claim Credit on Pro... - Sec. 520. (1) Subject to the limitations and the definitions...

Section 206.522 - Determination of Amount of Claim; Election of Classification in Which to Make Claims; Single Claimant per Household Entitled to Credit; "Totally and Permanently Disabled" Defined; Computation of Credit by Senior Citizen; Reduction o... - Sec. 522. (1) The amount of a claim made pursuant...

Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to credit for sales...

Section 206.524 - Credit Adjustment; Sale or Transfer of Homestead. - Sec. 524. (1) If the amount of the property taxes...

Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to advance payment of...

Section 206.526 - Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat. - Sec. 526. The right to file a claim is personal...

Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. - Compiler's Notes: The repealed section pertained to credit for heating...

Section 206.527a - Credit for Heating Fuel Costs for Homestead; Home Weatherization Assistance; Study; Rules; Direct Vendor Payments by Department of Health and Human Services; Federal Appropriation; Methods of Improving Processing of Claims; Reporti... - Sec. 527a. (1) Subject to subsections (18) and (19), a...

Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. - Compiler's Notes: The repealed section pertained to penalty for excessive...

Section 206.530 - Proof Required; Credit Computation for Homestead; Unoccupied Land Used for Agricultural or Horticultural Purposes; Disallowance of Claim; Applying Amount of Claim Against Liability. - Sec. 530. (1) The department may require reasonable proof from...

Section 206.531 - Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. - Compiler's Notes: The repealed section pertained to deferment of summer...

Section 206.532 - Forms for Claiming Credit; Provisions of Act Applicable to Chapter. - Sec. 532. The department shall prescribe forms for claiming the...

281-1967-2 - Part 2 (206.601...206.699)

281-1967-2-10 - Chapter 10 (206.601...206.611)

Section 206.601 - Meanings of Terms; Other Provisions. - Sec. 601. A term used in this part and not...

Section 206.603 - Definitions; A, B. - Sec. 603. (1) "Affiliated group" means that term as defined...

Section 206.605 - Definitions; C to E. - Sec. 605. (1) "Corporation" means a person that is required...

Section 206.607 - Definitions; F to M. - Sec. 607. (1) "Federal taxable income" means taxable income as...

Section 206.609 - Definitions; P to S. - Sec. 609. (1) "Person" means an individual, bank, financial institution,...

Section 206.611 - Definitions; T to U. - Sec. 611. (1) "Tangible personal property" means that term as...

281-1967-2-11 - Chapter 11 (206.621...206.625)

Section 206.621 - Nexus; "Actively Solicits" and "Physical Presence" Defined. - Sec. 621. (1) Except as otherwise provided in this part,...

Section 206.623 - Corporate Income Tax; Levy and Imposition; Base; Adjustments; Business Income of Unitary Business Group; "Business Loss" and "Oil and Gas" Defined. - Sec. 623. (1) Except as otherwise provided in this part,...

Section 206.625 - Exemptions; Corporate Income Tax Base of Foreign Person; Sales Factor; "Business Income," "Domiciled," and "Foreign Person" Defined. - Sec. 625. (1) Except as otherwise provided in this section,...

281-1967-2-12 - Chapter 12 (206.635...206.643)

Section 206.635 - Tax on Insurance Company; Imposition and Levy; Direct Premiums; Qualified Health Insurance Policies; Exemption. - Sec. 635. (1) Except as otherwise provided under subsection (4)...

Section 206.637 - Tax Credit; Calculation; Assessments of Insurance Company From Immediately Preceding Tax Year; Payments to Michigan Automobile Insurance Placement Facility Attributable to Assigned Claims Plan. - Sec. 637. (1) Except as otherwise provided under subsection (3),...

Section 206.639 - Tax Credit in Amount Equal to 50% of Examination Fees Paid by Insurance Company. - Sec. 639. An insurance company shall be allowed a credit...

Section 206.641 - Amounts Paid Pursuant to MCL 418.352; Tax Credit; Refund of Excess Amount. - Sec. 641. (1) For amounts paid pursuant to section 352...

Section 206.643 - Imposition of Tax on Insurance Company; Tax Year; Annual Return; Calculation of Estimated Payment; Disclosure. - Sec. 643. (1) An insurance company is subject to the...

281-1967-2-13 - Chapter 13 (206.651...206.659)

Section 206.651 - Definitions. - Sec. 651. As used in this chapter: (a) "Billing address"...

Section 206.653 - Franchise Tax. - Sec. 653. (1) Every financial institution with substantial nexus in...

Section 206.655 - Financial Institution; Tax Base; Total Equity Capital. - Sec. 655. (1) For a financial institution, the tax base...

Section 206.657 - Financial Institution; Business Activities Subject to Tax Within and Outside of State; Gross Business Factor. - Sec. 657. (1) Except as otherwise provided under this chapter,...

Section 206.659 - Financial Institution; Gross Business in State; Determination. - Sec. 659. Gross business in this state of the financial...

281-1967-2-14 - Chapter 14 (206.661...206.669)

Section 206.661 - Tax Base; Apportionment; Taxpayer Subject to Tax Within State, Within and Outside State, or in Another State. - Sec. 661. (1) Except as otherwise provided in this part,...

Section 206.663 - Sales Factor. - Sec. 663. (1) Except as otherwise provided in subsection (2)...

Section 206.665 - Sales; Determination; Receipts; Definitions; Borrower Located in This State. - Sec. 665. (1) Sales of the taxpayer in this state...

Section 206.667 - Alternative to Apportionment Provisions of Part; Rebuttable Presumption; Filing of Return. - Sec. 667. (1) If the apportionment provisions of this part...

Section 206.669 - Receipts; Sourcing. - Sec. 669. All other receipts not otherwise sourced under this...

281-1967-2-15 - Chapter 15 (206.671...206.676)

Section 206.671 - Tax Credit; Requirements; Determination of Disqualification; Reduction Percentage; Compensation Paid by Professional Employer Organization to Officers of Client and Employees of Professional Employer; Unitary Business Group; Definit... - Sec. 671. (1) The credit provided in this section shall...

Section 206.673 - Tax Credit Under Former 1975 Pa 228, or 2007 Pa 36, MCL 208.1101 to 208.1601, or MCL 208.1403; Effect of Failure to Comply With Terms of Agreement or Movement, Sale, Transfer, or Disposal of Property. - Sec. 673. (1) A taxpayer that has claimed a credit...

Section 206.675 - Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable. - Sec. 675. (1) Except as otherwise provided under this section,...

Section 206.676 - Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions. - Sec. 676. (1) Subject to the limitations under this section,...

281-1967-2-16 - Chapter 16 (206.680...206.699)

Section 206.680 - 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. - Sec. 680. (1) Notwithstanding any other provision of this part,...

Section 206.681 - Quarterly Returns and Estimated Payments. - Sec. 681. (1) Except as otherwise provided under this section,...

Section 206.683 - Payment for Portion of Tax Year; Computation; Methods. - Sec. 683. (1) If a taxpayer's tax year to which...

Section 206.685 - Annual or Final Return; Filing; Form and Content; Remittance of Final Liability; Calculation; Extension. - Sec. 685. (1) An annual or final return shall be...

Section 206.687 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return; Partnership Audit or Adjustment Reporting. - Sec. 687. (1) A taxpayer required to file a return...

Section 206.689 - Information Return of Income Paid to Others. - Sec. 689. At the request of the department, a taxpayer...

Section 206.691 - Filing of Combined Return by Unitary Business Group. - Sec. 691. (1) Except as otherwise provided under section 680(3),...

Section 206.693 - Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts. - Sec. 693. (1) The tax imposed by this part shall...

Section 206.695 - Distribution of Revenue to General Fund. - Sec. 695. The revenue collected under this part shall be...

Section 206.697 - Appropriation; Carrying Forward Unexpended Funds. - Sec. 697. There is appropriated to the department for the...

Section 206.699 - Classification as Disregarded Entity for Federal Income Tax Purposes. - Sec. 699. Notwithstanding any other provision of this act, a...

281-1967-3 - Part 3 (206.701...206.725)

281-1967-3-17 - Chapter 17 (206.701...206.715)

Section 206.701 - Definitions. - Sec. 701. As used in this chapter: (a) "Casino" means...

Section 206.703 - Tax Withholding; Deduction; Amount; Computation; Duties of Employer; Flow-Through Entity; Casino Licensee; Racing Licensee or Track Licensee; Eligible Production Company; Publicly Traded Partnership; Agreement With Community College... - Sec. 703. (1) A person who disburses pension or annuity...

Section 206.705 - Payment at Other Than Monthly Periods or Deposit in Separate Bank Account; Grounds. - Sec. 705. All provisions relating to the administration, collection, and...

Section 206.707 - Filing 1099-Misc; Failure to Comply With Filing Requirement; Penalty; Filing With City. - Sec. 707. (1) A person required under the internal revenue...

Section 206.709 - Federal or State Employer; Return by Officer of Employer Having Control of Payment of Compensation. - Sec. 709. If the employer is the United States or...

Section 206.711 - Income Other Than Distributive Share From Flow-Through Entity; Tax Withholding and Deduction; Duplicate Statement; Annual Reconciliation Return; Agreement With Community College; Delineation of Taxes Withheld and Paid to State Attri... - Sec. 711. (1) Every person required by this part to...

Section 206.713 - Report on Operation and Effectiveness of New Jobs Training Programs and Corresponding Withholding Requirements; Contents. - Sec. 713. By July 1 of each year, based on...

Section 206.715 - Employer Credit for Paid Adoption Leave. - Sec. 715. (1) Subject to an appropriation and the limitations...

281-1967-3-18 - Chapter 18 (206.721...206.725)

Section 206.721 - Definitions; Partnership Audits. - Sec. 721. As used in this chapter: (a) "Administrative adjustment...

Section 206.723 - Partnership Level Audits; Administrative Adjustment Requests; Reporting Requirements; State Partnership Representative; Irrevocable Election to Pay Tax; Reporting to Partners; Alternative Reporting and Payment Methods; Credit or Ref... - Sec. 723. (1) Except for adjustments required to be reported...

Section 206.725 - Effective Date of Chapter. - Sec. 725. This chapter is effective and applies to all...

281-1967-4 - Part 4 (206.801...206.847)

281-1967-4-20 - Chapter 20 (206.801...206.809)

Section 206.801 - Meanings of Terms; Other Provisions. - Sec. 801. A term used in this part and not...

Section 206.803 - Definitions; B to E. - Sec. 803. (1) "Business activity" means a transfer of legal...

Section 206.805 - Definitions; F to M. - Sec. 805. (1) "Federal taxable income" means taxable income as...

Section 206.807 - Definitions; P to S. - Sec. 807. (1) "Partnership" means an entity that is required...

Section 206.809 - Definitions; T to U. - Sec. 809. (1) "Tax" means the tax imposed under this...

281-1967-4-21 - Chapter 21 (206.811...206.819)

Section 206.811 - Nexus; "Actively Solicits", "Gross Receipts", and "Physical Presence" Defined. - Sec. 811. (1) Except as otherwise provided in this part,...

Section 206.813 - Election to Pay Flow-Through Entity Tax; Irrevocable; Timing. - Sec. 813. For tax years beginning on and after January...

Section 206.815 - Flow-Through Entity Tax; Levy and Imposition; Base; Adjustments; Computation of Tax; Disclosure to Members. - Sec. 815. (1) Subject to section 847, beginning January 1,...

Section 206.817 - Tax Base; Apportionment; Business Activity of the Flow-Through Entity; Chapter 3. - Sec. 817. (1) Except as otherwise provided in this part,...

Section 206.819 - Tax Credit for Allocated Share of Tax Reported by Flow-Through Entity; Prohibition. - Sec. 819. Any taxpayer allocated income as a member of...

281-1967-4-23 - Chapter 23 (206.831...206.847)

Section 206.831 - Estimated Payments and Quarterly Returns. - Sec. 831. (1) Except as otherwise provided under this section,...

Section 206.833 - Annual or Final Return; Filing; Form and Content; Remittance of Final Liability; Information Return; Extension. - Sec. 833. (1) An annual or final return for the...

Section 206.835 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return. - Sec. 835. (1) A taxpayer required to file a return...

Section 206.837 - Added Interest; Exception for 2021 Refunds. - Sec. 837. For tax years ending in 2021 only, if...

Section 206.839 - Non-Electing Flow-Through Entity; Reporting of Information Required by Internal Revenue Code; Estate or Trust Reporting Requirements. - Sec. 839. (1) A taxpayer or a flow-through entity that...

Section 206.841 - Administration of Tax; Conflicting Provisions; Rules; Forms; Additional Tax Liability; Statistics Detailing Distribution of Tax Receipts. - Sec. 841. (1) The tax imposed by this part shall...

Section 206.843 - Distribution to State School Aid Fund; Balance to General Fund. - Sec. 843. From the tax levied under this part, that...

Section 206.845 - Classification as Disregarded Entity for Federal Income Tax Purposes. - Sec. 845. Notwithstanding any other provision of this act, a...

Section 206.847 - Imposition of Tax; Subject to Certain State and Local Tax Deduction Limitations Under the Internal Revenue Code. - Sec. 847. The tax created under this part is levied...

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Michigan Compiled Laws Chapter 206 - Income Tax Act of 1967 Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)