Michigan Compiled Laws
281-1967-1-1 - Chapter 1 (206.1...206.36)
Section 206.8 - Definitions; D, E.

Sec. 8.
(1) "Department" means the revenue division of the department of treasury.
(2) "Dependent" means a dependent as defined in section 152 of the internal revenue code.
(3) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. Any person from whom an employer is required to withhold for federal income tax purposes shall prima facie be deemed an employee.
(4) "Employer" means an employer as defined in section 3401(d) of the internal revenue code. Any person required to withhold for federal income tax purposes shall prima facie be deemed an employer.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018

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Section 206.28 - Repealed. 2011, Act 38, Eff.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Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff.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Section 206.30d - Repealed. 2011, Act 38, Eff.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Section 206.30e - Repealed. 2018, Act 38, Imd.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Section 206.30f - Repealed. 2018, Act 38, Imd.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