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Chapter 206
- INCOME TAX ACT OF 1967
Section 206.2 ‑ Income tax act; rules of construction; internal revenue code, applicability.
Section 206.6 ‑ “Commercial domicile,” “compensation,” and “corporation” defined.
Section 206.14 ‑ Nonbusiness income, nonresident and nonresident estate or trust; definitions.
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" defined.
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 206.36 ‑ “Taxable income” of resident estate or trust defined; "oil and gas" defined.
Section 206.51 ‑ Tax rate on taxable income of person other than corporation; percentages of revenues deposited in state school aid fund; imposition of annualized rates; computation of taxable income of nonresident; resident beneficiary of trust; tax credit; including items of income and deductions from trust in taxable income; intent of section; “person other than a corporation” and “taxable income” defined.
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 206.115 ‑ Apportionment of business income; exception; calculation.
Section 206.123 ‑ Sales other than sales of tangible personalty within state.
Section 206.132 ‑ Transportation other than of oil or gas by pipeline; revenue mile; taxable income.
Section 206.195 ‑ Alternative methods of allocation and apportionment; approval.
Section 206.201 ‑ Exemption of persons exempt from federal income tax; exceptions.
Section 206.251 ‑ Credit for taxes withheld; election to treat as total tax.
Section 206.255 ‑ Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit.
Section 206.256 ‑ Tax exemption in other states by nonresidents; reciprocal agreement.
Section 206.265 ‑ Credit against tax; determining amount; eligibility; limitation; refund.
Section 206.266 ‑ Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions.
Section 206.271 ‑ Recomputation of taxable income by excluding proportional gain or loss on disposition of property.
Section 206.278 ‑ Qualified investment in qualified business; tax credit; definitions.
Section 206.301 ‑ Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined.
Section 206.311 ‑ Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone.
Section 206.315 ‑ Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return.
Section 206.325 ‑ Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment.
Section 206.331 ‑ Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return.
Section 206.435 ‑ Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations.
Section 206.437 ‑ Children of veterans tuition grant program; contribution designation.
Section 206.438 ‑ Designation of contribution to the military family relief fund.
Section 206.439 ‑ Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations.
Section 206.441 ‑ Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.
Section 206.451 ‑ Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate.
Section 206.455 ‑ Records, books, and accounts; examination; violation; penalties.
Section 206.471 ‑ Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to be provided in instruction booklet about purchase of annual state park motor vehicle permit; listing of credit and deduction; posting of list on website.
Section 206.472 ‑ Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes.
Section 206.475 ‑ Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund.
Section 206.506 ‑ “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined.
Section 206.507 ‑ “Federally aided housing” and “state aided housing” defined.
Section 206.514 ‑ “Senior citizen,”“serviceperson,” and “state income tax” defined.
Section 206.520 ‑ Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move; reduction of claim for return of less than 12 months; report by state housing development authority; total credit allowed by section and MCL 206.522.
Section 206.522 ‑ Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; “totally and permanently disabled” defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable.
Section 206.526 ‑ Right to file claim; payment of claim upon death of claimant; escheat.
Section 206.527a ‑ Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; federal appropriation; methods of improving processing of claims; definitions.
Section 206.530 ‑ Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability.
Section 206.532 ‑ Forms for claiming credit; provisions of act applicable to chapter.
Section 206.621 ‑ Nexus; "actively solicits" and "physical presence" defined.
Section 206.623 ‑ Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined.
Section 206.625 ‑ Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined.
Section 206.635 ‑ Tax on insurance company; imposition and levy; exemption.
Section 206.637 ‑ Tax credit; calculation; assessments of insurance company from immediately preceding year.
Section 206.639 ‑ Tax credit in amount equal to 50% of examination fees paid by insurance company.
Section 206.641 ‑ Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount.
Section 206.643 ‑ Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure.
Section 206.657 ‑ Financial institution; business activities subject to tax within and outside of state; gross business factor.
Section 206.659 ‑ Financial institution; gross business in state; determination.
Section 206.661 ‑ Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state.
Section 206.665 ‑ Sales; determination; receipts; definitions; borrower located within state.
Section 206.667 ‑ Alternative to apportionment provisions of part; rebuttable presumption; filing of return.
Section 206.671 ‑ Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; definitions.
Section 206.673 ‑ Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property.
Section 206.680 ‑ Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined.
Section 206.685 ‑ Annual or final return; filing; form and content; remittance of final liability; calculation; extension.
Section 206.687 ‑ Furnishing copy of return filed under internal revenue code; amended return.
Section 206.693 ‑ Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.699 ‑ Classification as disregarded entity for federal income tax purposes.
Section 206.703 ‑ Tax withholding; deduction; amount; computation; employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation of election provided in subsection (16); election to file return and pay tax.
Section 206.705 ‑ Payment at other than monthly periods or deposit in separate bank account; grounds.
Section 206.707 ‑ Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city.
Section 206.709 ‑ Federal or state employer; return by officer of employer having control of payment of compensation.
Section 206.711 ‑ Employee, member, or person with winnings or payoff on winning ticket subject to withholding; duplicate statement; annual reconciliation return; agreement with community college; filing revised information; failure or refusal to furnish information.
Section 206.713 ‑ Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents.
Act 513 of 2006 ‑ INDIVIDUAL OR FAMILY DEVELOPMENT ACCOUNT PROGRAM ACT (206.901 - 206.911)
Section 206.903 ‑ Individual or family development account; establishment; purpose; policies and procedures; approving and reviewing qualifications of fiduciary organizations and program sites; factors; implementation of programs.
Section 206.904 ‑ Eligibility; approval or rejection of applicant by program site; limitation on number of accounts; duties of individual; establishment of account; purposes; signatures for withdrawals.
Section 206.905 ‑ Participant savings plan agreement; matching funds; distributions; manner.
Section 206.906 ‑ Withdrawal matched by program site; contingent beneficiary; financial institution not responsible for verification.
Section 206.909 ‑ Administration of individual or family development account program by fiduciary organization; report.
Section 206.923 ‑ Girl scouts of Michigan fund; creation; purpose; amounts credited to fund; investment.
Section 206.924 ‑ Expenditures; availability of gift or donation for distribution.
Section 206.945 ‑ Special Olympics Michigan fund; creation; purpose; administration; credit and deposit of amounts; investment.
