Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 126 of 2023
House: Adjourned until Tuesday, October 3, 2023 1:30:00 PM
Senate: Adjourned until Tuesday, October 3, 2023 10:00:00 AM


Michigan Legislature

Main Content

Act 281 of 1967
Search within this Statute for

Jump to the first occurrence of "income tax act"

***** Act 281 of 1967 THIS TITLE, BEGINNING WITH THE FIRST INSTANCE OF "AN ACT", IS AMENDED EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2023 REGULAR SESSION SINE DIE: THIS AMENDED TITLE, BEGINNING WITH THE SECOND INSTANCE OF "AN ACT", IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2023 REGULAR SESSION SINE DIE *****


INCOME TAX ACT OF 1967

Act 281 of 1967

AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts. AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits, rebates, and refunds of the taxes; to create certain funds; to provide for the expenditure of certain funds; to impose certain duties and requirements on certain officials, departments, and authorities of this state; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts.


History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2023, Act 4, Eff. (sine die)




The People of the State of Michigan enact:

DocumentTypeDescription
281-1967-1DivisionPART 1 (206.1...206.532)
281-1967-2DivisionPART 2 (206.601...206.699)
281-1967-3DivisionPART 3 (206.701...206.725)
281-1967-4DivisionPART 4 (206.801...206.847)
up icon