Chapter 3 (206.101...206.195)

  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 3 (206.101...206.195)

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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Repealed. 1970, Act 140, Imd.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
206.110

Taxable Income of Individuals, Estates, or Trusts; Definitions; Allocation; Rents and Royalties.

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Repealed. 2011, Act 38, Eff.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Repealed. 1975, Act 233, Imd.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Repealed. 1975, Act 233, Imd.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.