Michigan Compiled Laws
281-1967-1-1 - Chapter 1 (206.1...206.36)
Section 206.30e - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.

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Section 206.28 - Repealed. 2011, Act 38, Eff.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Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff.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Section 206.30d - Repealed. 2011, Act 38, Eff.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Section 206.30e - Repealed. 2018, Act 38, Imd.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Section 206.30f - Repealed. 2018, Act 38, Imd.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Section 206.31 - Repealed. 2011, Act 38, Eff.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Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd.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.