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Michigan Legislature
Michigan Compiled Laws Complete Through PA 170 of 2018
House: Adjourned until Wednesday, July 25, 2018 10:00:00 AM
Senate: Adjourned until Wednesday, July 25, 2018 10:00:00 AM

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281-1967-1-1
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INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
Chapter 1


DocumentTypeDescription
Section 206.1SectionIncome tax act of 1967; short title.
Section 206.2SectionIncome tax act; rules of construction; internal revenue code, applicability.
Section 206.4Section"Business income” defined.
Section 206.6Section“Commercial domicile,” “compensation,” and “corporation” defined.
Section 206.8SectionDefinitions; D, E.
Section 206.10Section“Fiduciary” defined.
Section 206.12SectionDefinitions; F to N.
Section 206.14SectionNonbusiness income, nonresident and nonresident estate or trust; definitions.
Section 206.16SectionPerson; definition.
Section 206.18SectionResident and domicile; definitions.
Section 206.20SectionSales and state; definitions.
Section 206.22Section“Tax” and “taxable value” defined.
Section 206.24Section"Tax year" or "taxable year" defined.
Section 206.26Section“Taxpayer” defined.
Section 206.28SectionRepealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30Section"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" defined.
Section 206.30aSectionTaxable income; adjustment.
Section 206.30b-206.30cSectionRepealed. 1996, Act 484, Eff. Jan. 1, 1997.
Section 206.30dSectionRepealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.30eSectionRepealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.30fSectionRepealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
Section 206.31SectionRepealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.31aSectionTaxable 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 206.31bSectionAdjustment; "mineral" and "qualified taxpayer" defined.
Section 206.32, 206.34SectionRepealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.36Section“Taxable income” of resident estate or trust defined; "oil and gas" defined.
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