There is a newer version of the Michigan Compiled Laws
2016 Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 INCOME TAX ACT OF 1967 (206.1 - 206.713)
281-1967-1 PART 1 (206.1...206.532)
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- Section 206.101 Repealed. 1970, Act 140, Imd.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- Section 206.116-206.120 Repealed. 2011, Act 38, Eff.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- Section 206.125 Repealed. 1975, Act 233, Imd.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- Section 206.151 Repealed. 1975, Act 233, Imd.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.
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