Michigan StatutesAct 281 of 1967 - INCOME TAX ACT OF 1967 (206.1 - 206.532)
- 281-1967-1 - CHAPTER 1 (206.1...206.36)
- Section 206.1 - Income tax act of 1967; short title.
- Section 206.10 - “Fiduciary” defined.
- Section 206.12 - Definitions.
- 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 206.2 - Income tax act; rules of construction; internal revenue code, applicability.
- Section 206.20 - Sales and state; definitions.
- Section 206.22 - “Tax” and “taxable value” defined.
- Section 206.24 - Tax year or taxable year; definition.
- Section 206.26 - “Taxpayer” defined.
- Section 206.28 - Taxable income or net income; definition.
- Section 206.30 - "Taxable income" defined; personal exemption; single additional exemption; certain deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemp
- Section 206.30a-206.30c - Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
- Section 206.30d - Short title; child care; taxable income; allowable deductions.
- Section 206.30e - “Dependent” defined.
- Section 206.30f - Taxable income; educational savings accounts; adjustment.
- Section 206.31 - Taxable income; deductions; other deductions not allowed; taxpayers residing in renaissance zone; applicable provisions; annual return; withholding form; interest and penalty; taxable
- Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd.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.
- Section 206.4 - “Board” and “business income” defined.
- Section 206.6 - “Commercial domicile,”“commissioner,”“compensation,” and “corporation” defined.
- Section 206.8 - “Department,”“employee,” and “employer” defined.
- 281-1967-2 - CHAPTER 2 (206.51...206.91)
- 281-1967-3 - CHAPTER 3 (206.101...206.195)
- Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
- Section 206.102 - Income producing activities solely in Michigan.
- Section 206.103 - Taxable income partly attributable to Michigan.
- Section 206.105 - Allocation and apportionment of business income taxable in another state.
- Section 206.110 - Taxable income of individuals, estates, or trusts; 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; computation.
- Section 206.116 - Property factor; determination.
- Section 206.117 - Property; value, rental rate.
- Section 206.118 - Property; average value.
- Section 206.119 - Payroll factor; determination.
- Section 206.120 - Compensation paid in state of Michigan.
- 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.
- 281-1967-4 - CHAPTER 4 (206.201... 206.221)
- 281-1967-5 - CHAPTER 5 (206.251...206.276)
- Section 206.251 - Credit for taxes withheld; election to treat as total tax.
- Section 206.252 - Headlee amendment refund.
- Section 206.253 - Tax years beginning after December 31, 2008 and before January 1, 2012; tax credit; purchase and installation of qualified home improvement; definitions.
- Section 206.255 - Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit.
- Section 206.256 - Tax exemption in other states by nonresidents; reciprocal agreement.
- Section 206.257 - Credit for city income taxes.
- Section 206.258 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
- Section 206.260 - Tax credit for certain charitable contributions; limitations; definitions; limitation on sum of credits.
- Section 206.261 - Tax credit for 50% of contribution to endowment fund of community foundation or other entity providing overnight accommodation, food, or meals to indigents; limitations; cash contrib
- Section 206.262 - Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
- Section 206.263 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
- Section 206.264 - Contribution to medical care savings account; credit against tax; definitions.
- Section 206.265 - Credit against tax; determining amount; eligibility; limitation; refund.
- Section 206.266 - Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions.
- Section 206.267 - Tax credit after December 31, 2000; refund; “eligible taxpayer” defined.
- Section 206.268 - Tax exemption; qualified adoption expenses; definitions.
- Section 206.269 - Tax credit for automobile donated by taxpayer to qualified recipient.
- Section 206.270 - Tax credit claimed after December 31, 2008; tax voucher certificate; definitions.
- Section 206.271 - Recomputation of taxable income by excluding proportional gain or loss on disposition of property.
- Section 206.272 - Tax credit; amount equal to federal credit; refund.
- Section 206.273 - Repealed. 2000, Act 499, Eff. Dec. 31, 2001.
- Section 206.274 - Credit claimed for student fees and tuition; rules; limitation; definitions.
- Section 206.275 - Tax credit; certificate of stillbirth; refund.
- Section 206.276 - Tax credit pursuant to individual or family development account program act; limitation; definitions.
- 281-1967-6 - CHAPTER 6 (206.301...206.341)
- Section 206.301 - 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; i
- Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
- Section 206.311 - Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estim
- Section 206.315 - Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return.
- Section 206.321 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
- Section 206.322 - Whole dollar amounts, use.
- Section 206.325 - Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessmen
- Section 206.331 - Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return.
- Section 206.335-206.341 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
- 281-1967-7 - CHAPTER 7 (206.351...206.367)
- 281-1967-8 - CHAPTER 8 (206.401...206.499)
- Section 206.401 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.402 - Administration of tax; conflicting provisions.
- Section 206.405 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.408 - Records.
- Section 206.411 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
- Section 206.421-206.431 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.435 - Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation.
- Section 206.437 - Children of veterans tuition grant program; contribution designation.
- Section 206.438 - Designation of contribution to the military family relief fund.
- Section 206.439 - Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal
- Section 206.440 - Children's trust fund; contribution designation.
- Section 206.441 - Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.
- Section 206.442 - Repealed. 1974, Act 308, Eff. Apr. 1, 1975.
- Section 206.451 - Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate.
- Section 206.455 - Records; adequacy, period, examination, penalties for failure to keep.
- Section 206.461-206.466 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.471 - Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to
- Section 206.472 - Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes.
- Section 206.473 - Direct deposit of tax refund; form.
- Section 206.475 - Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund.
- Section 206.481 - Repealed. 1996, Act 342, Eff. Oct. 1, 1996.
- Section 206.482 - Amounts distributed to local governments, lists for legislators.
- Section 206.483 - Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.
- Section 206.491-206.495 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.496 - Appropriation.
- Section 206.497 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.498 - Declaration of necessity.
- Section 206.499 - Effective date; exceptions.
- 281-1967-9 - CHAPTER 9 (206.501...206.532)
- Section 206.501 - Applicability of definitions.
- Section 206.504 - “Blind” and “claimant” defined.
- Section 206.506 - “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined.
- Section 206.507 - “Federally aided housing” and “state aided housing” defined.
- Section 206.508 - "Gross rent," "homestead," "household," and "household income" defined.
- Section 206.510 - “Income” and “owner” defined.
- Section 206.512 - Definitions; P to R.
- Section 206.512a - “Property taxes” defined.
- Section 206.514 - “Senior citizen,”“serviceperson,” and “state income tax” defined.
- Section 206.516 - “Veteran” and “widow or widower” defined.
- Section 206.520 - 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
- Section 206.522 - 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; co
- Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.524 - Credit adjustment; sale or transfer of homestead.
- Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
- Section 206.526 - Right to file claim; payment of claim upon death of claimant; escheat.
- Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
- Section 206.527a - Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; federal appropriation; methods of improving processing of claims; definitions.
- Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
- Section 206.530 - Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability.
- Section 206.531 - Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
- Section 206.532 - Forms for claiming credit; provisions of act applicable to chapter.