| Section 206.101 |
Section |
Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970. |
| Section 206.102 |
Section |
Income producing activities solely in state. |
| Section 206.103 |
Section |
Taxable income partly attributable to state. |
| Section 206.105 |
Section |
Allocation and apportionment of business income taxable in another state. |
| Section 206.110 |
Section |
Taxable income of individuals, estates, or trusts; definitions; allocation; rents and royalties. |
| Section 206.111 |
Section |
Rents and royalties; allocation. |
| Section 206.112 |
Section |
Capital gains and losses. |
| Section 206.113 |
Section |
Interest and dividends; allocation. |
| Section 206.114 |
Section |
Patent and copyright royalties; allocation. |
| Section 206.115 |
Section |
Apportionment of business income; exception; calculation. |
| Section 206.116-206.120 |
Section |
Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.121 |
Section |
Sales factor; determination. |
| Section 206.122 |
Section |
Sales of tangible personalty within Michigan. |
| Section 206.123 |
Section |
Sales other than sales of tangible personalty within state. |
| Section 206.125 |
Section |
Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.131 |
Section |
Transportation services; sections applicable. |
| Section 206.132 |
Section |
Transportation other than of oil or gas by pipeline; revenue mile; taxable income. |
| Section 206.133 |
Section |
Transportation of oil by pipeline; taxable income. |
| Section 206.134 |
Section |
Transportation of gas by pipeline; taxable income. |
| Section 206.151 |
Section |
Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.191 |
Section |
Sales not exceeding $100,000; taxable income. |
| Section 206.195 |
Section |
Alternative methods of allocation and apportionment; approval. |