Chapter 1 (206.1...206.36)

  1. Law
  2. Michigan Compiled Laws
  3. Income Tax Act of 1967
  4. 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)
  5. Part 1 (206.1...206.532)
  6. Chapter 1 (206.1...206.36)

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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Repealed. 2011, Act 38, Eff.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; Subtraction of Prizes Under MCL 432.1 to 432.47 From Adjusted Gross Income Prohibited; Adjusted Personal Exemption; "Retirement or Pension Benefits" Defined; Limitations and Restrictions; Treatment of Surviving Spouses; Definitions.

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Repealed. 1996, Act 484, Eff.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Repealed. 2011, Act 38, Eff.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Repealed. 2018, Act 38, Imd.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Repealed. 2018, Act 38, Imd.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Repealed. 2011, Act 38, Eff.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 Deduction; Change in Status; Definitions.

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206.34 - Repealed. 1975, Act 233, Imd.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.