2006 Michigan Compiled Laws - Mich. Comp. Laws § 206.51e Income tax rate other than corporation; levy and imposition on or after January 1, 2004.
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Act 281 of 1967 206.51e Income tax rate other than corporation; levy and imposition on or after January 1, 2004. Sec. 51e. On and after January 1, 2004, for receiving, earning, or otherwise acquiring income from any source whatsoever, there is levied and imposed upon the taxable income of every person other than a corporation a tax at the following rate for the applicable period: (a) On and after January 1, 2004 and before July 1, 2004, 4.0%. (b) On and after July 1, 2004, 3.9%.
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