State Codes and Statutes

Statutes > Michigan > Chapter-206 > Act-281-of-1967 > 281-1967-3

Section 206.101 - Repealed. 1970, Act 140, Imd.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Section 206.125 - Repealed. 1975, Act 233, Imd.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Section 206.151 - Repealed. 1975, Act 233, Imd.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.

State Codes and Statutes

Statutes > Michigan > Chapter-206 > Act-281-of-1967 > 281-1967-3

Section 206.101 - Repealed. 1970, Act 140, Imd.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.

State Codes and Statutes

State Codes and Statutes

Statutes > Michigan > Chapter-206 > Act-281-of-1967 > 281-1967-3

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.