Section 206.267-206.269 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.267-206.269 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit after December 31, 2000, tax exemption for qualified adoption expenses, and tax credit for donated automobiles.
Section 206.251 – Credit for Taxes Withheld; Election to Treat as Total Tax.
206.251 Credit for taxes withheld; election to treat as total tax. Sec. 251. (1) The amount withheld under section 703 shall be allowed to the recipient of the compensation as a credit against the tax imposed on him or her by this part. (2) The amount so withheld during any calendar year shall be allowed […]
Section 206.252, 206.253 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.252, 206.253 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to Headlee amendment refund and tax credit relating to purchase and installation of qualified home improvement.
Section 206.254 – Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable.
206.254 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. Sec. 254. (1) Except as otherwise provided under this section, for tax years beginning on and after January 1, 2021, a taxpayer who is either a member of a flow-through entity that elects to file a return and pay the tax […]
Section 206.255 – Credit for Tax Imposed by Another State, District of Columbia, or Canadian Province; Allowance of Canadian Provincial Credit; Maximum Credit.
206.255 Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit. Sec. 255. (1) A resident individual or resident estate or trust is allowed a credit against the tax due under this part for the amount of an income tax imposed on the resident individual […]
Section 206.256 – Tax Exemption in Other States by Nonresidents; Reciprocal Agreement.
206.256 Tax exemption in other states by nonresidents; reciprocal agreement. Sec. 256. For a nonresident individual, estate, or trust, if the laws of the state of residence exempt a resident of this state from liability for the payment of income taxes on income earned for personal services performed in that state, the department may enter […]
Section 206.257 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.257 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to tax credit for city income taxes.
Section 206.258 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.258 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to credit for personal property taxes paid on inventories.
Section 206.260, 206.261 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.260, 206.261 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit for certain charitable contributions and to certain community foundations.
Section 206.262 – Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
206.262 Repealed. 1996, Act 484, Eff. Jan. 1, 1997. Compiler’s Notes: The repealed section pertained to tax credits for solar, wind, or water energy conversion devices.