MCL - 281-1967-1-1

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Chapter 206
Act 281 of 1967
281-1967-1
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INCOME TAX ACT OF 1967 (EXCERPT)


Act 281 of 1967

Chapter 1

Document Type Description
Section 206.1 Section Income tax act of 1967; short title.
Section 206.2 Section Income tax act; rules of construction; internal revenue code, applicability.
Section 206.4 Section "Business income” defined.
Section 206.6 Section “Commercial domicile,” “compensation,” and “corporation” defined.
Section 206.8 Section Definitions; D, E.
Section 206.10 Section “Fiduciary” defined.
Section 206.12 Section Definitions; F to N.
Section 206.14 Section Nonbusiness income, nonresident and nonresident estate or trust; definitions.
Section 206.16 Section Person; definition.
Section 206.18 Section Resident and domicile; definitions.
Section 206.20 Section Sales and state; definitions.
Section 206.22 Section “Tax” and “taxable value” defined.
Section 206.24 Section "Tax year" or "taxable year" defined.
Section 206.26 Section “Taxpayer” defined.
Section 206.28 Section Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30 Section "Taxable income" defined; personal exemption; additional exemptions; deduction not considered allowable federal exemption for purposes of subsection (2); adjusted personal exemption; "retirement or pension benefits" defined; limitations, restrictions, and options; treatment of surviving spouses; definitions.
Section 206.30a Section Taxable income; adjustment.
Section 206.30b-206.30c Section Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
Section 206.30d Section Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30e Section Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.30f Section Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.31 Section Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.31a Section 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 Section Adjustment; "mineral" and "qualified taxpayer" defined.
Section 206.32, 206.34 Section Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.36 Section "Taxable income" of resident estate or trust defined.