Sec. 1.
This act is for the purpose of meeting deficiencies in state funds and shall be known and may be cited as the "income tax act of 1967".
History: 1967, Act 281, Eff. Oct. 1, 1967
Structure Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-1 - Part 1 (206.1...206.532)
281-1967-1-1 - Chapter 1 (206.1...206.36)
Section 206.1 - Income Tax Act of 1967; Short Title.
Section 206.2 - Income Tax Act; Rules of Construction; Internal Revenue Code, Applicability.
Section 206.4 - "Business Income” Defined.
Section 206.6 - “Commercial Domicile,” “Compensation,” and “Corporation” Defined.
Section 206.8 - Definitions; D, E.
Section 206.10 - “Fiduciary” Defined.
Section 206.12 - Definitions; F to N.
Section 206.14 - Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions.
Section 206.16 - Person; Definition.
Section 206.18 - Resident and Domicile; Definitions.
Section 206.20 - Sales and State; Definitions.
Section 206.22 - “Tax” and “Taxable Value” Defined.
Section 206.24 - "Tax Year" or "Taxable Year" Defined.
Section 206.26 - “Taxpayer” Defined.
Section 206.28 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30a - Taxable Income; Adjustment.
Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
Section 206.30d - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30e - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.30f - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.31 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.31b - Adjustment; "Mineral" and "Qualified Taxpayer" Defined.
Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.36 - “Taxable Income” of Resident Estate or Trust Defined; "Oil and Gas" Defined.