Section 206.30a – Taxable Income; Adjustment.
206.30a Taxable income; adjustment. Sec. 30a. Notwithstanding any other provision of this part, for the 2012 tax year and each tax year after 2012 through the 2021 tax year, taxable income for purposes of this part means taxable income as determined under section 30 with the following adjustment. For the 2012 tax year and each […]
Section 206.30b-206.30c – Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
206.30b-206.30c Repealed. 1996, Act 484, Eff. Jan. 1, 1997. Compiler’s Notes: The repealed sections pertained to certain allowable deductions.
Section 206.30d – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.30d Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to short title of amendatory act and dependent child exemption.
Section 206.30e – Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
206.30e Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. Compiler’s Notes: The repealed section pertained to “dependent” defined.
Section 206.30f – Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
206.30f Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. Compiler’s Notes: The repealed section pertained to taxable income adjustment for educational savings accounts.
Section 206.31 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.31 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to taxpayers residing in renaissance zone.
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.
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. Sec. 31a. (1) Notwithstanding any other provision of this act and for the 2012 tax year and each tax […]
Section 206.31b – Adjustment; “Mineral” and “Qualified Taxpayer” Defined.
206.31b Adjustment; “mineral” and “qualified taxpayer” defined. Sec. 31b. (1) Notwithstanding any other provision of this part, for the 2013 tax year and each tax year after 2013, taxable income for purposes of this part means taxable income as determined under section 30 with the following adjustment. For the 2013 tax year and each tax […]
Section 206.32, 206.34 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.32, 206.34 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed sections defined taxable income of corporations and financial institutions.
Section 206.36 – “Taxable Income” of Resident Estate or Trust Defined; “Oil and Gas” Defined.
206.36 “Taxable income” of resident estate or trust defined; “oil and gas” defined. Sec. 36. (1) “Taxable income” in the case of a resident estate or trust means federal taxable income as defined in the internal revenue code subject to the following adjustments: (a) Add gross interest income and dividends derived from obligations or securities […]