MCL - Index of 281-1967-1-1
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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| Section 206.28 | Repealed. 2011, Act 38, Eff.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; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; "retirement or pension benefits" defined; limitations, restrictions, and options; 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| Section 206.30b-206.30c | Repealed. 1996, Act 484, Eff.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| Section 206.30d | Repealed. 2011, Act 38, Eff.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| Section 206.30e | Repealed. 2018, Act 38, Imd.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| Section 206.30f | Repealed. 2018, Act 38, Imd.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| Section 206.31 | Repealed. 2011, Act 38, Eff.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| Section 206.32, 206.34 | Repealed. 1975, Act 233, Imd.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. |