Section 206.123 – Sales Other Than Sales of Tangible Personalty Within State.
206.123 Sales other than sales of tangible personalty within state. Sec. 123. Sales, other than sales of tangible personal property, are in this state if: (a) The income-producing activity is performed in this state; or (b) The income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity […]
Section 206.125 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.125 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to taxable income of domestic insurers.
Section 206.30f – Repealed. 2018, Act 38, Imd.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206.30f Repealed. 2018, Act 38, Imd.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 Compiler’s Notes: The repealed section pertained to taxable income adjustment for educational savings accounts.
Section 206.31 – Repealed. 2011, Act 38, Eff.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206.31 Repealed. 2011, Act 38, Eff.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 Compiler’s Notes: The repealed section pertained to taxpayers residing in renaissance zone.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Section 206.32, 206.34 – Repealed. 1975, Act 233, Imd.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206.32, 206.34 Repealed. 1975, Act 233, Imd.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 Compiler’s Notes: The repealed sections defined taxable income of corporations and financial institutions.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 […]
Section 206.51 – Tax Rate on Taxable Income of Person Other Than Corporation; Percentages of Collections Deposited in State School Aid Fund; Farmland Credits; Renew Michigan Fund; Imposition of Annualized Rate; 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; Definitions.
206.51 Tax rate on taxable income of person other than corporation; percentages of collections deposited in state school aid fund; farmland credits; renew Michigan fund; imposition of annualized rate; 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; […]
Section 206.51a – Repealed. 2011, Act 38 Eff. Jan. 1, 2012.
206.51a Repealed. 2011, Act 38 Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to calculation of tax, filing annual return, statute of limitations, and enforcement.