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U.S. State Codes
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Michigan
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Chapter 206 - Income Tax Ac...
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Act 281 of 1967 Income Tax ...
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281-1967-1 Part 1 (206.1......
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281-1967-1-3 Chapter 3 (206.101...206.195)
281-1967-1-3 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Section 206.101 Repealed. 1970, Act 140, Imd.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 State.
Section 206.103 Taxable Income Partly Attributable to State.
Section 206.105 Allocation and Apportionment of Business Income Taxable in Another State.
Section 206.110 Taxable Income of Individuals, Estates, or Trusts; Definitions; 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; Calculation.
Section 206.116-206.120 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
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Section 206.125 Repealed. 1975, Act 233, Imd.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Section 206.151 Repealed. 1975, Act 233, Imd.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.