Michigan Compiled Laws
281-1967-1-1 - Chapter 1 (206.1...206.36)
Section 206.22 - “Tax” and “Taxable Value” Defined.

Sec. 22.
(1) "Tax" includes interest and penalties and further includes the tax required to be withheld on income under part 3, unless the intention to give it a more limited meaning is disclosed by the context.
(2) "Taxable value" means taxable value as calculated under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1996, Act 484, Imd. Eff. Dec. 27, 1996 ;-- Am. 2003, Act 51, Eff. Oct. 1, 2003 ;-- Am. 2016, Act 158, Eff. July 1, 2016

<< Previous
Next >>

Structure Michigan Compiled Laws

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Section 206.28 - Repealed. 2011, Act 38, Eff.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 206.30 - "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...

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Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff.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Section 206.30d - Repealed. 2011, Act 38, Eff.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Section 206.30e - Repealed. 2018, Act 38, Imd.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Section 206.30f - Repealed. 2018, Act 38, Imd.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Section 206.31 - Repealed. 2011, Act 38, Eff.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 206.31a - 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...

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.