Compiler's Notes: The repealed sections pertained to property factor, rental rate, average property value, determination of payroll factor, and determination of compensation paid in state.
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)
281-1967-1-3 - Chapter 3 (206.101...206.195)
Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
Section 206.102 - Income Producing Activities Solely in State.
Section 206.103 - Taxable Income Partly Attributable to State.
Section 206.105 - Allocation and Apportionment of Business Income Taxable in Another State.
Section 206.111 - Rents and Royalties; Allocation.
Section 206.112 - Capital Gains and Losses.
Section 206.113 - Interest and Dividends; Allocation.
Section 206.114 - Patent and Copyright Royalties; Allocation.
Section 206.115 - Apportionment of Business Income; Exception; Calculation.
Section 206.116-206.120 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.121 - Sales Factor; Determination.
Section 206.122 - Sales of Tangible Personalty Within Michigan.
Section 206.123 - Sales Other Than Sales of Tangible Personalty Within State.
Section 206.125 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.131 - Transportation Services; Sections Applicable.
Section 206.132 - Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income.
Section 206.133 - Transportation of Oil by Pipeline; Taxable Income.
Section 206.134 - Transportation of Gas by Pipeline; Taxable Income.
Section 206.151 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.191 - Sales Not Exceeding $100,000; Taxable Income.
Section 206.195 - Alternative Methods of Allocation and Apportionment; Approval.