281-1967-1-1 Chapter 1 (206.1...206.36)

281-1967-1-1 Chapter 1 (206.1...206.36)

Section 206.1 Income Tax Act of 1967; Short Title.
Section 206.2 Income Tax Act; Rules of Construction; Internal Revenue Code, Applicability.
Section 206.4 "Business Income” Defined.
Section 206.6 “Commercial Domicile,” “Compensation,” and “Corporation” Defined.
Section 206.8 Definitions; D, E.
Section 206.10 “Fiduciary” Defined.
Section 206.12 Definitions; F to N.
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 206.20 Sales and State; Definitions.
Section 206.22 “Tax” and “Taxable Value” Defined.
Section 206.24 "Tax Year" or "Taxable Year" Defined.
Section 206.26 “Taxpayer” Defined.
Section 206.28 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30 "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; Adjustment on and After January 1, 2013; "Retirement or Pension Benefits" Defined; Limitations and Restrictions; "Oil and Gas" and "United States Consumer Price Index" Defined.
Section 206.30a Taxable Income; Adjustment.
Section 206.30b-206.30c Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
Section 206.30d Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30e Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.30f Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.31 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.31a 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 Adjustment; "Mineral" and "Qualified Taxpayer" Defined.
Section 206.32, 206.34 Repealed. 1975, Act 233, Imd.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; "Oil and Gas" Defined.

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