Search Results
Public Act Number: 38
Public Act Year: 2011
Document Type(s): MCLs
Public Act Year: 2011
Document Type(s): MCLs
(91 results found)
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| Document | Type | Description |
|---|---|---|
| Act 281 of 1967 | Statute |
INCOME TAX ACT OF 1967 (206.1 - 206.847) ***** 206.716.added THIS ADDED SECTION IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2024 REGULAR SESSION SINE DIE ***** |
| 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 206.24 | Section | "Tax year" or "taxable year" defined. |
| Section 206.26 | Section | “Taxpayer” defined. |
| Section 206.30 | Section | "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 206.36 | Section | “Taxable income” of resident estate or trust defined; "oil and gas" defined. |
| Section 206.51 | Section | Tax rate on taxable income of person other than corporation; percentages of collections deposited in state school aid fund; farmland credits; renew Michigan fund; imposition of annualized rate; computation of taxable income of nonresident; resident beneficiary of trust; tax credit; including items of income and deductions from trust in taxable income; intent of section; definitions. |
| Section 206.52 | Section | Exemption. |
| Section 206.91 | Section | Common trust funds and participants; taxable status. |
| 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 206.115 | Section | Apportionment of business income; exception; calculation. |
| Section 206.132 | Section | Transportation other than of oil or gas by pipeline; revenue mile; taxable income. |
| Section 206.195 | Section | Alternative methods of allocation and apportionment; approval. |
| Section 206.201 | Section | Exemption of persons exempt from federal income tax; exceptions. |
| Section 206.251 | Section | Credit for taxes withheld; election to treat as total tax. |
| Section 206.255 | Section | Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit. |
| Section 206.256 | Section | Tax exemption in other states by nonresidents; reciprocal agreement. |
| Section 206.265 | Section | Credit against tax; determining amount; eligibility; limitation; refund. |
| Section 206.266 | Section | Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. |
| Section 206.270 | Section | Tax voucher certificate; definitions. |
| Section 206.271 | Section | Recomputation of taxable income by excluding proportional gain or loss on disposition of property. |
| Section 206.272 | Section | Earned income tax credit; amount equal to federal credit; refund. |
| Section 206.278 | Section | Qualified investment in qualified business; tax credit; definitions. |
| Section 206.301 | Section | Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined. |
| Section 206.311 | Section | Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone. |
| Section 206.315 | Section | Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return. |
| Section 206.322 | Section | Whole dollar amounts; use. |
| Section 206.325 | Section | Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment; partnership audit or adjustment reporting; definitions. |
| Section 206.402 | Section | Administration of tax; conflicting provisions. |
| Section 206.408 | Section | Records. |
| Section 206.451 | Section | Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate. |
| Section 206.455 | Section | Records, books, and accounts; examination; violation; penalties. |
| Section 206.471 | Section | Administration of tax by department; forms; rules; space on tax return for school district and anatomical gift donor registry; information to be provided in instruction booklet; posting of list on website. |
| Section 206.475 | Section | Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund. |
| Section 206.508 | Section | Definitions. |
| Section 206.510 | Section | “Income” and “owner” defined. |
| Section 206.512 | Section | Definitions; P to R. |
| Section 206.514 | Section | “Senior citizen,”“serviceperson,” and “state income tax” defined. |
| Section 206.520 | Section | Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined. |
| Section 206.522 | Section | Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled" defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act. |
| Section 206.526 | Section | Right to file claim; payment of claim upon death of claimant; escheat. |
| Section 206.527a | Section | Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions. |
| Section 206.530 | Section | Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability. |
| Section 206.532 | Section | Forms for claiming credit; provisions of act applicable to chapter. |
| Section 206.601 | Section | Meanings of terms; other provisions. |
| Section 206.603 | Section | Definitions; A, B. |
| Section 206.605 | Section | Definitions; C to E. |
| Section 206.607 | Section | Definitions; F to M. |
| Section 206.609 | Section | Definitions; P to S. |
| Section 206.611 | Section | Definitions; T to U. |
| Section 206.621 | Section | Nexus; "actively solicits" and "physical presence" defined. |
| Section 206.623 | Section | Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined. |
| Section 206.625 | Section | Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined. |
| Section 206.635 | Section | Tax on insurance company; imposition and levy; direct premiums; qualified health insurance policies; exemption. |
| Section 206.637 | Section | Tax credit; calculation; assessments of insurance company from immediately preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan. |
| Section 206.639 | Section | Tax credit in amount equal to 50% of examination fees paid by insurance company. |
| Section 206.641 | Section | Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount. |
| Section 206.643 | Section | Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure. |
| Section 206.651 | Section | Definitions. |
| Section 206.653 | Section | Franchise tax. |
| Section 206.655 | Section | Financial institution; tax base; total equity capital. |
| Section 206.657 | Section | Financial institution; business activities subject to tax within and outside of state; gross business factor. |
| Section 206.659 | Section | Financial institution; gross business in state; determination. |
| Section 206.661 | Section | Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state. |
| Section 206.663 | Section | Sales factor. |
| Section 206.665 | Section | Sales; determination; receipts; definitions; borrower located in this state. |
| Section 206.667 | Section | Alternative to apportionment provisions of part; rebuttable presumption; filing of return. |
| Section 206.669 | Section | Receipts; sourcing. |
| Section 206.671 | Section | Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions. |
| Section 206.680 | Section | Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined. |
| Section 206.681 | Section | Quarterly returns and estimated payments. |
| Section 206.683 | Section | Payment for portion of tax year; computation; methods. |
| Section 206.685 | Section | Annual or final return; filing; form and content; remittance of final liability; calculation; extension. |
| Section 206.687 | Section | Furnishing copy of return filed under internal revenue code; amended return; partnership audit or adjustment reporting. |
| Section 206.689 | Section | Information return of income paid to others. |
| Section 206.691 | Section | Filing of combined return by unitary business group. |
| Section 206.693 | Section | Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts. |
| Section 206.695 | Section | Distribution of revenue. |
| Section 206.697 | Section | Appropriation; carrying forward unexpended funds. |
| Section 206.701 | Section | Definitions. |
| Section 206.703 | Section | Tax withholding; deduction; amount; computation; duties of employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation of election provided in subsection (16); election to file return and pay tax; exception from certain withholding requirements; conditions. |
| Section 206.705 | Section | Payment at other than monthly periods or deposit in separate bank account; grounds. |
| Section 206.707 | Section | Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city. |
| Section 206.709 | Section | Federal or state employer; return by officer of employer having control of payment of compensation. |
| Section 206.711 | Section | Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information. |
| Section 206.713 | Section | Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents. |