Michigan Compiled Laws - Income Tax Act Of 1967

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• Income Tax Act Of 1967; Short Title - Mich. Comp. Laws Section 206.1
  This act is for the purpose of meeting deficiencies in state funds and shall be known and may be cited as the "income tax ...
• Income Tax Act; Rules Of Construction; Internal Revenue Code, Applicability - Mich. Comp. Laws Section 206.2
  (1) For the purposes of this act, the words, terms and phrases set forth in this chapter and their derivations have the meaning given therein. ...
• "Board" And "Business Income" Defined - Mich. Comp. Laws Section 206.4
  (1) "Board" means the state board of tax appeals. (2) "Business income" means all income arising from transactions, activities, and sources in the regular course ...
• "Commercial Domicile,""Commissioner,""Compensation," And "Corporation" Defined - Mich. Comp. Laws Section 206.6
  (1) "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed. (2) "Commissioner" means the commissioner ...
• "Department,""Employee," And "Employer" Defined - Mich. Comp. Laws Section 206.8
  (1) "Department" means the revenue division of the department of treasury. (2) "Employee" means an employee as defined in section 3401(c) of the internal revenue ...
• "Fiduciary" Defined - Mich. Comp. Laws Section 206.10
  "Fiduciary" means a guardian, trustee, executor, administrator, executrix, administratrix, receiver, conservator, or any person acting in any fiduciary capacity, whether or not a resident ...
• Definitions - Mich. Comp. Laws Section 206.12
  (1) "Flow-through entity" means an S corporation, partnership, limited partnership, limited liability partnership, or limited liability company. Flow-through entity does not include a publicly traded ...
• Nonbusiness Income, Nonresident And Nonresident Estate Or Trust; Definitions - Mich. Comp. Laws Section 206.14
  (1) "Nonbusiness income" means all income other than business income. (2) "Nonresident" means any individual who is not a resident. (3) "Nonresident estate or trust" ...
• Person; Definition - Mich. Comp. Laws Section 206.16
  "Person" includes any individual, firm, association, corporation, receiver, estate, trust or any other group or combination acting as a unit, and the plural as ...
• Resident And Domicile; Definitions - Mich. Comp. Laws Section 206.18
  (1) "Resident" means: (a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and ...
• Sales And State; Definitions - Mich. Comp. Laws Section 206.20
  (1) "Sales" means all gross receipts of the taxpayer not allocated under sections 110 to 114. (2) "State" means any state of the United States, ...
• "Tax" And "Taxable Value" Defined - Mich. Comp. Laws Section 206.22
  (1) "Tax" includes interest and penalties and further includes the tax required to be withheld by an employer on salaries and wages and the tax ...
• Tax Year Or Taxable Year; Definition - Mich. Comp. Laws Section 206.24
  "Tax year" or "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which taxable ...
• "Taxpayer" Defined - Mich. Comp. Laws Section 206.26
  "Taxpayer" means any person subject to the taxes imposed by this act, any employer required to withhold taxes on salaries and wages, or any ...
• Taxable Income Or Net Income; Definition - Mich. Comp. Laws Section 206.28
  "Taxable income" or "net income" means, unless specifically defined otherwise in this act, taxable income as defined in the internal revenue code for the ...
• "Taxable Income" Defined; Personal Exemption; Single Additional Exemption; Certain Deduction Not Considered Allowable Federal Exemption For Purposes Of Subsection (2); Allowable Exemption Or Deduction For Nonresident Or Part-Year Resident; Subtraction Of Prizes Under Mcl 432.1 To 432.47 From Adjusted Gross Income Prohibited; Adjusted Personal Exemption; "Retirement Or Pension Benefits" Defined - Mich. Comp. Laws Section 206.30
  (a) Add gross interest income and dividends derived from obligations or securities of states other than Michigan, in the same amount that has been excluded ...
• Repealed. 1996, Act 484, Eff. Jan. 1, 1997 - Mich. Comp. Laws Section 206.30a-206.30c
  Compiler's Notes: The repealed sections pertained to certain allowable deductions. ...
• Short Title; Child Care; Taxable Income; Allowable Deductions - Mich. Comp. Laws Section 206.30d
  (1) The amendatory act that added this section shall be known as the "child care act of 1997". (2) For the 1998 tax year and ...
• "Dependent" Defined - Mich. Comp. Laws Section 206.30e
  As used in section 30(3), "dependent" means an individual for whom the taxpayer may claim a dependency exemption on the taxpayer's federal income tax ...
• Taxable Income; Educational Savings Accounts; Adjustment - Mich. Comp. Laws Section 206.30f
  For tax years that begin after December 31, 1999, taxable income for purposes of this act equals taxable income as determined under section 30 ...
• Taxable Income; Deductions; Other Deductions Not Allowed; Taxpayers Residing In Renaissance Zone; Applicable Provisions; Annual Return; Withholding Form; Interest And Penalty; Taxable Income Derived From Illegal Activity; Calculation Of Net Operating Loss; Change Of Taxpayer Status; Definitions - Mich. Comp. Laws Section 206.31
  (1) Notwithstanding any other provision of this act and for the 1997 tax year and each tax year after 1997, "taxable income" means taxable ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.32, 206.34
  Compiler's Notes: The repealed sections defined taxable income of corporations and financial institutions. ...
• "Taxable Income" Of Resident Estate Or Trust Defined - Mich. Comp. Laws Section 206.36
  (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 ...
• Tax Rate On Taxable Income Of Person Other Than A Corporation; Percentages Of Revenues Deposited In State School Aid Fund; Imposition Of Annualized Rates; 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; Appropriation For Implementation Of Requirements; "Person Other Than A Corporation" And "Taxable Income" Defined - Mich. Comp. Laws Section 206.51
  (a) Before May 1, 1994, 4.6%. (b) After April 30, 1994 and before January 1, 2000, 4.4%. (c) For tax years that begin on and ...
• Calculation Of Tax; Credits Allowed; Annual Return Not Required To Be Filed; Statute Of Limitations; Enforcement Of Tax Collection; Reports By Department Regarding No-Form Option - Mich. Comp. Laws Section 206.51a
  (1) Notwithstanding any other provision of this act and for tax years beginning after December 31, 1996, an eligible taxpayer may elect to pay the ...
• Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000 - Mich. Comp. Laws Section 206.51b
  Compiler's Notes: The repealed section pertained to income tax rate other than corporation and its levy and imposition. ...
• Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007 - Mich. Comp. Laws Section 206.51c-206.51e
  Compiler's Notes: The repealed sections pertained to income tax rates other than for corporations. ...
• Exemption - Mich. Comp. Laws Section 206.52
  For tax years beginning after 1986, a person with respect to whom a deduction under section 151 of the internal revenue code is allowable ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.61-206.81
  Compiler's Notes: The repealed sections pertained to taxes imposed on corporations, financial institutions, and unincorporated organizations. ...
• Common Trust Funds And Participants; Taxable Status - Mich. Comp. Laws Section 206.91
  (1) A common trust fund meeting the requirements of section 584 of the internal revenue code, shall not be subject to tax under this act. ...
• Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970 - Mich. Comp. Laws Section 206.101
  Compiler's Notes: The repealed section pertained to taxable income attributable to Michigan. ...
• Income Producing Activities Solely In Michigan - Mich. Comp. Laws Section 206.102
  In the case of taxable income of a taxpayer whose income-producing activities are confined solely to this state, the entire taxable income of such ...
• Taxable Income Partly Attributable To Michigan - Mich. Comp. Laws Section 206.103
  Any taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services ...
• Allocation And Apportionment Of Business Income Taxable In Another State - Mich. Comp. Laws Section 206.105
  For purposes of allocation and apportionment of income from business activity under this act, a taxpayer is taxable in another state if (a) in ...
• Taxable Income Of Individuals, Estates, Or Trusts; Allocation; Rents And Royalties - Mich. Comp. Laws Section 206.110
  (1) For a resident individual, estate, or trust, all taxable income from any source whatsoever, except that attributable to another state under sections 111 to ...
• Rents And Royalties; Allocation - Mich. Comp. Laws Section 206.111
  (1) Net rents and royalties from real property located in this state are allocable to this state. (2) Net rents and royalties from tangible personal ...
• Capital Gains And Losses - Mich. Comp. Laws Section 206.112
  (1) Capital gains and losses from sales or exchanges of real property located in this state are allocable to this state. (2) Capital gains and ...
• Interest And Dividends; Allocation - Mich. Comp. Laws Section 206.113
  Interest and dividends are allocable to this state if the taxpayer is a resident partnership, estate or trust or individual of this state or ...
• Patent And Copyright Royalties; Allocation - Mich. Comp. Laws Section 206.114
  (1) Patent and copyright royalties are allocable to this state: (a) If and to the extent that the patent or copyright is utilized by the ...
• Apportionment Of Business Income; Exception; Computation - Mich. Comp. Laws Section 206.115
  All business income, other than income from transportation services shall be apportioned to this state by multiplying the income by a fraction, the numerator ...
• Property Factor; Determination - Mich. Comp. Laws Section 206.116
  The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or ...
• Property; Value, Rental Rate - Mich. Comp. Laws Section 206.117
  Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual ...
• Property; Average Value - Mich. Comp. Laws Section 206.118
  The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the commissioner ...
• Payroll Factor; Determination - Mich. Comp. Laws Section 206.119
  The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the ...
• Compensation Paid In State Of Michigan - Mich. Comp. Laws Section 206.120
  Compensation is paid in this state if: (a) The individual's service is performed entirely within the state; or (b) The individual's service is performed ...
• Sales Factor; Determination - Mich. Comp. Laws Section 206.121
  The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, ...
• Sales Of Tangible Personalty Within Michigan - Mich. Comp. Laws Section 206.122
  Sales of tangible personal property are in this state if: (a) The property is delivered or shipped to a purchaser, other than the United ...
• Sales Other Than Sales Of Tangible Personalty Within State - Mich. Comp. Laws Section 206.123
  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) ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.125
  Compiler's Notes: The repealed section pertained to taxable income of domestic insurers. ...
• Transportation Services; Sections Applicable - Mich. Comp. Laws Section 206.131
  The taxable income of a taxpayer whose income-producing activities consist of transportation services rendered partly within and partly without the state shall be determined ...
• Transportation Other Than Of Oil Or Gas By Pipeline; Revenue Mile; Taxable Income - Mich. Comp. Laws Section 206.132
  In the case of such taxable income other than that derived from the transportation of oil or gas by pipeline, that portion of the ...
• Transportation Of Oil By Pipeline; Taxable Income - Mich. Comp. Laws Section 206.133
  In the case of taxable income derived from the transportation of oil by pipeline, that portion of the net income of the taxpayer derived ...
• Transportation Of Gas By Pipeline; Taxable Income - Mich. Comp. Laws Section 206.134
  In the case of taxable income derived from the transportation of gas by pipeline, net income attributable to Michigan shall be that portion of ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.151
  Compiler's Notes: The repealed section pertained to taxable income of financial organizations. ...
• Sales Not Exceeding $100,000; Taxable Income - Mich. Comp. Laws Section 206.191
  (1) If the taxpayer's only activities within this state consist of sales and do not include owning or renting real estate or tangible personal property ...
• Alternative Methods Of Allocation And Apportionment; Approval - Mich. Comp. Laws Section 206.195
  If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer's business activity in this state, the ...
• Exemption Of Persons Exempt From Federal Income Tax; Exceptions - Mich. Comp. Laws Section 206.201
  (1) A person who is exempt from federal income tax pursuant to the provisions of the internal revenue code shall be exempt from the tax ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.211, 206.221
  Compiler's Notes: The repealed sections pertained to exemptions for foreign or alien insurers and for nonresident financial institutions. ...
• Credit For Taxes Withheld; Election To Treat As Total Tax - Mich. Comp. Laws Section 206.251
  (1) The amount withheld under section 351 shall be allowed to the recipient of the compensation as a credit against the tax imposed on him ...
• Headlee Amendment Refund - Mich. Comp. Laws Section 206.252
  (1) For the 1995 tax year only, a taxpayer may claim a credit against the tax imposed under this act equal to 2.67% of the ...
• Credit For Tax Imposed By Another State, District Of Columbia, Or Canadian Province; Allowance Of Canadian Provincial Credit; Maximum Credit - Mich. Comp. Laws Section 206.255
  (1) A resident individual or resident estate or trust is allowed a credit against the tax due under this act for the amount of an ...
• Tax Exemption In Other States By Nonresidents; Reciprocal Agreement - Mich. Comp. Laws Section 206.256
  For a nonresident individual, estate, or trust, if the laws of the state of residence exempt a resident of this state from liability for ...
• Credit For City Income Taxes - Mich. Comp. Laws Section 206.257
  (1) For city income taxes becoming due and payable for periods ending after December 31, 1967, each person subject to the tax levied by section ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.258
  Compiler's Notes: The repealed section pertained to credit for personal property taxes paid on inventories. ...
• Tax Credit For Certain Charitable Contributions; Limitations; Definitions; Limitation On Sum Of Credits - Mich. Comp. Laws Section 206.260
  (1) A taxpayer may credit against the tax imposed by this act for the tax year, an amount, subject to the applicable limitations provided by ...
• Tax Credit For 50% Of Contribution To Endowment Fund Of Community Foundation Or Other Entity Providing Overnight Accommodation, Food, Or Meals To Indigents; Limitations; Credits Nonrefundable; "Community Foundation" Defined; Other Entities Qualifying For Credit; Endowment Value; Report - Mich. Comp. Laws Section 206.261
  (2) For a taxpayer other than a resident estate or trust, the credit allowed by this section for a contribution to a community foundation shall ...
• Repealed. 1996, Act 484, Eff. Jan. 1, 1997 - Mich. Comp. Laws Section 206.262
  Compiler's Notes: The repealed section pertained to tax credits for solar, wind, or water energy conversion devices. ...
• Repealed. 1996, Act 484, Eff. Jan. 1, 1996 - Mich. Comp. Laws Section 206.263
  Compiler's Notes: The repealed section pertained to agricultural products gleaned from agricultural property. ...
• Contribution To Medical Care Savings Account; Credit Against Tax; Definitions - Mich. Comp. Laws Section 206.264
  (1) For the 1994 tax year and each tax year after 1994, a taxpayer, other than a resident estate or trust, may credit against the ...
• Credit Against Tax; Determining Amount; Eligibility; Limitation; Refund - Mich. Comp. Laws Section 206.265
  (1) For the 1989 tax year and each tax year after 1989, a taxpayer may credit against the tax imposed by this act for the ...
• Rehabilitation Of Historic Resource; Tax Credit; Plan; Certification; Report; Definitions - Mich. Comp. Laws Section 206.266
  (2) The credit allowed under this section shall be 25% of the qualified expenditures that are eligible for the credit under section 47(a)(2) of the ...
• Tax Credit After December 31, 2000; Refund; "Eligible Taxpayer" Defined - Mich. Comp. Laws Section 206.267
  (1) For tax years that begin after December 31, 2000, an eligible taxpayer may claim a credit against the tax imposed by this act equal ...
• Tax Exemption; Qualified Adoption Expenses; Definitions - Mich. Comp. Laws Section 206.268
  (1) For tax years that begin after December 31, 2000, an eligible taxpayer may claim a credit under section 267 against the tax imposed by ...
• Tax Credit For Automobile Donated By Taxpayer To Qualified Recipient - Mich. Comp. Laws Section 206.269
  (1) For tax years that begin after December 31, 2004 and before January 1, 2010, a taxpayer may claim a credit against the tax imposed ...
• Tax Credit Claimed After December 31, 2008; Tax Voucher Certificate; Definitions - Mich. Comp. Laws Section 206.270
  (2) A tax voucher certificate shall be used for the purposes allowed under subsection (1) and only in a tax year that begins after December ...
• Recomputation Of Taxable Income By Excluding Proportional Gain Or Loss On Disposition Of Property - Mich. Comp. Laws Section 206.271
  (1) A taxpayer subject to the tax levied by section 51 and whose income received after September 30, 1967 is increased or diminished by the ...
• Tax Credit; Amount Equal To Federal Credit; Refund - Mich. Comp. Laws Section 206.272
  (a) For tax years that begin after December 31, 2007 and before January 1, 2009, 10%. (b) For tax years that begin after December 31, ...
• Repealed. 2000, Act 499, Eff. Dec. 31, 2001 - Mich. Comp. Laws Section 206.273
  Compiler's Notes: The repealed section pertained to credit for prescription drugs. ...
• Credit Claimed For Student Fees And Tuition; Rules; Limitation; Definitions - Mich. Comp. Laws Section 206.274
  (1) For the 1995 tax year and each tax year after the 1995 tax year and subject to the limitations in this section, a claimant ...
• Tax Credit; Certificate Of Stillbirth; Refund - Mich. Comp. Laws Section 206.275
  (2) If the amount of the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of ...
• Tax Credit Pursuant To Individual Or Family Development Account Program Act; Limitation; Definitions - Mich. Comp. Laws Section 206.276
  (2) If the amount of the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of ...
• Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment Of Estimated Annual Tax Instead Of Quarterly Payments; Filing And Payment By Farmer, Fisherman, Or Seafarer; Information Submitted By Bank Or Financial Institution; Computations; "Taxable Trust" Defined - Mich. Comp. Laws Section 206.301
  (1) Every person on a calendar year basis, if the person's annual tax can reasonably be expected to exceed the amount withheld under section 351 ...
• Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987 - Mich. Comp. Laws Section 206.302
  Compiler's Notes: The repealed section pertained to computation of estimated tax payments. ...
• Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, And Remittance Of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment Of Estimated Tax; Joint Return; Effect Of Filing Copy Of Federal Extension; Automatic Extension Based On Service In Combat Zone - Mich. Comp. Laws Section 206.311
  (1) The taxpayer on or before the due date set for the filing of a return or the payment of the tax, except as otherwise ...
• Tax Return Of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return - Mich. Comp. Laws Section 206.315
  (1) Every person, other than a corporation, required to make a return for any taxable period under the internal revenue code, except as otherwise specifically ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.321
  Compiler's Notes: The repealed section pertained to tax returns of corporations and financial institutions. ...
• Whole Dollar Amounts, Use - Mich. Comp. Laws Section 206.322
  Any person electing to use "whole dollar amounts" under the provisions of section 6102 of the internal revenue code may use "whole dollar amounts" ...
• Furnishing Copy Of Federal Tax Return And Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, Or Determination Of Deficiency; Assessment Of Increased Tax Resulting From Federal Audit; Payment Of Additional Tax; Credit Or Refund Of Overpayment - Mich. Comp. Laws Section 206.325
  (1) A taxpayer required to file a return under this act may be required to furnish a true and correct copy of any tax return ...
• Filing Or Submitting Information As To Income Paid To Others; Filing Copies Or Alternate Forms Of Federal Tax Return - Mich. Comp. Laws Section 206.331
  (1) At the request of the department, every person required by the internal revenue code to file or submit an information return of income paid ...
• Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 - Mich. Comp. Laws Section 206.335-206.341
  Compiler's Notes: The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of ...
• Deducting And Withholding Tax On Compensation; Computation Of Amount; Withholding Tables; Disposition Of Taxes Withheld; Employer As Trustee; Liability; Nonresident Employees; Providing Department With Copy Of Certain Exemption Certificates; Exemption Certificate; Statement; Definitions - Mich. Comp. Laws Section 206.351
  (1) Every employer in this state required under the provisions of the internal revenue code to withhold a tax on the compensation of an individual, ...
• Direct Deposit Of Tax Refund - Mich. Comp. Laws Section 206.352
  (1) For the 1997 tax year and each tax year after the 1997 tax year, a taxpayer who is due a refund determined under section ...
• Employer, Entity, Or Licensee Subject To Administration, Collection, And Enforcement Provisions; Filing; Definitions - Mich. Comp. Laws Section 206.355
  (1) All provisions relating to the administration, collection, and enforcement of this act apply to the employer, flow-through entity, casino licensee, or race meeting licensee ...
• Filing Form 1099-Misc With Department; Noncompliance; Penalty; Filing With City - Mich. Comp. Laws Section 206.355a
  (1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form ...
• Withholding By Governmental Units And Officers - Mich. Comp. Laws Section 206.361
  If the employer is the United States or this state, or any political subdivision thereof, or any agency or instrumentality of any of the ...
• Furnishing Statement Of Compensation Paid And Taxes Withheld; Filing Statement And Annual Reconciliation Return; Return Or Report; Furnishing Withholding Information To Employer, Entity, Or Licensee; Definitions - Mich. Comp. Laws Section 206.365
  (1) Every employer, flow-through entity, casino licensee, and race meeting licensee and track licensee required by this act to deduct and withhold taxes for a ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.401
  Compiler's Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency. ...
• Administration Of Tax; Conflicting Provisions - Mich. Comp. Laws Section 206.402
  The tax imposed by this act shall be administered by the department in accordance with Act No. 122 of the Public Acts of 1941, ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.405
  Compiler's Notes: The repealed section pertained to failure or refusal to file return, report, or statement. ...
• Records - Mich. Comp. Laws Section 206.408
  A person liable for any tax imposed under this act shall keep and maintain accurate records in a form as to make it possible ...
• Repealed. 1996, Act 484, Eff. Jan. 1, 1996 - Mich. Comp. Laws Section 206.411
  Compiler's Notes: The repealed section pertained to statute of limitations. ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.421-206.431
  Compiler's Notes: The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, ...
• Contribution Designations; Duration; Insufficient Refund To Make Contribution; Appropriation - Mich. Comp. Laws Section 206.435
  (a) For the 2010 tax year and each tax year after the 2010 tax year, the Michigan higher education assistance authority created in section 1 ...
• Children Of Veterans Tuition Grant Program; Contribution Designation - Mich. Comp. Laws Section 206.437
  (2) The tax designation authorized in this section shall be clearly and unambiguously printed on the first page of the state individual income tax return ...
• Designation Of Contribution To The Military Family Relief Fund - Mich. Comp. Laws Section 206.438
  (2) If a taxpayer's refund is not sufficient to make a contribution under this section, the taxpayer may designate that the amount designated be added ...
• Designating Portion Of Tax Refund Credited To Michigan Nongame Fish And Wildlife Trust Fund; Printing Contribution Designation On Income Tax Return Form; Disposition Of Amount Equal To Cumulative Designations - Mich. Comp. Laws Section 206.439
  (1) Until the state treasurer certifies that the assets in the nongame fish and wildlife trust fund created in the nongame fish and wildlife trust ...
• Children's Trust Fund; Contribution Designation - Mich. Comp. Laws Section 206.440
  (2) The contribution designation authorized in this section shall be clearly and unambiguously printed on the first page of the state individual income tax return. ...
• Repealed. 1990, Act 285, Eff. Dec. 21, 1990;--1990, Act 344, Imd. Eff. Dec. 21, 1990 - Mich. Comp. Laws Section 206.441
  Compiler's Notes: The repealed section pertained to credit or refund of taxes or penalties. ...
• Repealed. 1974, Act 308, Eff. Apr. 1, 1975 - Mich. Comp. Laws Section 206.442
  Compiler's Notes: The repealed section pertained to failure or refusal to make refund. ...
• Certificate Of Dissolution Or Withdrawal Until Taxes Paid; Payment Of Taxes As Condition To Closing Of Estate - Mich. Comp. Laws Section 206.451
  (1) A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or ...
• Records; Adequacy, Period, Examination, Penalties For Failure To Keep - Mich. Comp. Laws Section 206.455
  Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.461-206.466
  Compiler's Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality. ...
• Administration Of Tax By Department; Forms; Rules; Printing Summary Of State Expenditures And Revenues In Instruction Booklet; Space On Tax Return For School District; Information To Be Provided In Instruction Booklet About Purchase Of Annual State Park Motor Vehicle Permit; Listing Of Credit And Deduction; Posting Of List On Website - Mich. Comp. Laws Section 206.471
  (1) The tax imposed by this act shall be administered by the department. The department shall prescribe forms for use by taxpayers and may promulgate ...
• Personal Income And Property Tax Credit Forms And Instructions; Submission Of Drafts With Explanations Of Changes - Mich. Comp. Laws Section 206.472
  Before final printing the department shall submit the draft of the proposed personal income tax forms and instructions and the proposed property tax credit ...
• Direct Deposit Of Tax Refund; Form - Mich. Comp. Laws Section 206.473
  The department shall develop and make available a direct deposit form prescribed by the department to provide for the direct deposit of a refund ...
• Tax Imposed Additional To Other Taxes; Disposition Of Proceeds; Allocation And Distribution; Contribution Designation Program; Appropriation; Children's Trust Fund - Mich. Comp. Laws Section 206.475
  (1) The tax imposed by this act is in addition to all other taxes for which the taxpayer is liable and the proceeds derived from ...
• Repealed. 1996, Act 342, Eff. Oct. 1, 1996 - Mich. Comp. Laws Section 206.481
  Compiler's Notes: The repealed section pertained to remittances by state disbursing authority to cities, villages, townships, and counties. ...
• Amounts Distributed To Local Governments, Lists For Legislators - Mich. Comp. Laws Section 206.482
  The state disbursing authority on the determination of the amounts to be distributed under the provisions of section 481, shall furnish a list to ...
• Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002 - Mich. Comp. Laws Section 206.483
  Compiler's Notes: The repealed section pertained to deposit in federal facility development fund. ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.491-206.495
  Compiler's Notes: The repealed sections pertained to computation of taxes and exclusion of business activities tax and income. ...
• Appropriation - Mich. Comp. Laws Section 206.496
  There is appropriated to the department for the 1982-1983 state fiscal year from the revenue derived from this act the sum of $100,000.00 for ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.497
  Compiler's Notes: The repealed section pertained to business activities tax repeal. ...
• Declaration Of Necessity - Mich. Comp. Laws Section 206.498
  This act is expressly declared to be necessary to meet established deficiencies, present and future, in state funds. History: 1967, Act 281, Eff. Oct. ...
• Effective Date; Exceptions - Mich. Comp. Laws Section 206.499
  This act shall take effect on October 1, 1967, except sections 61 and 71 which shall take effect on January 1, 1968. History: 1967, ...
• Applicability Of Definitions - Mich. Comp. Laws Section 206.501
  The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History: ...
• "Blind" And "Claimant" Defined - Mich. Comp. Laws Section 206.504
  (1) "Blind" means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the ...
• "Eligible Serviceperson,""Eligible Veteran," And "Eligible Widow Or Widower" Defined - Mich. Comp. Laws Section 206.506
  War Person Service in Disability % Taxable War Value Allowance Indian Veteran or 3 months, or No $3,500.00 Civil veteran's widow 1 day with ...
• "Federally Aided Housing" And "State Aided Housing" Defined - Mich. Comp. Laws Section 206.507
  (1) "Federally aided housing" means housing developed under a program administered by the secretary of the United States department of housing and urban development providing ...
• "Gross Rent,""Homestead,""Household," And "Household Income" Defined - Mich. Comp. Laws Section 206.508
  (1) "Gross rent" means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms' length ...
• "Income" And "Owner" Defined - Mich. Comp. Laws Section 206.510
  (1) "Income" means the sum of federal adjusted gross income as defined in the internal revenue code plus all income specifically excluded or exempt from ...
• Definitions; P To R - Mich. Comp. Laws Section 206.512
  (1) "Paraplegic, hemiplegic, or quadriplegic" means an individual, or either 1 of 2 persons filing a joint tax return under this act, who is a ...
• "Property Taxes" Defined - Mich. Comp. Laws Section 206.512a
  "Property taxes" means, for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, levied ...
• "Senior Citizen,""Serviceperson," And "State Income Tax" Defined - Mich. Comp. Laws Section 206.514
  (1) "Senior citizen" means an individual, or either 1 of 2 persons filing a joint tax return under this act, who is 65 years of ...
• "Veteran" And "Widow Or Widower" Defined - Mich. Comp. Laws Section 206.516
  (1) "Veteran" means a person of either sex who meets all of the following qualifications: (a) Was a resident of this state at least 6 ...
• Credit For Property Taxes On Homestead; Credit For Person Renting Or Leasing Homestead; Credit In Excess Of Tax Liability Due; Assignment Of Claim To Mortgagor By Senior Citizen For Rent Reduction; Eligibility To Claim Credit On Property Rented Or Leased As Credit For Person Receiving Aid To Families With Dependent Children, State Family Assistance, Or State Disability Assistance Payments; Reduction Of Credit For Claimant Whose Household Income Exceeds Certain Amount; Adjustment; Credit Claimable By Senior Citizen; Limitations; Rules; Form; Determining Qualification To Claim Credit After Move; Reduction Of Claim For Return Of Less Than 12 Months; Report By State Housing Development Authority; Total Credit Allowed By Section And S 206.522 - Mich. Comp. Laws Section 206.520
  (1) Subject to the limitations and the definitions in this chapter, a claimant may claim against the tax due under this act for the tax ...
• Determination Of Amount Of Claim; Election Of Classification In Which To Make Claims; Single Claimant Per Household Entitled To Credit; "Totally And Permanently Disabled" Defined; Computation Of Credit By Senior Citizen; Reduction Of Claim; Tables; Maximum Credit; Total Credit Allowable - Mich. Comp. Laws Section 206.522
  (a) A claimant is entitled to a credit against the state income tax liability equal to 60% of the amount by which the property taxes ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.523
  Compiler's Notes: The repealed section pertained to credit for sales tax paid on food and prescription drugs. ...
• Credit Adjustment; Sale Or Transfer Of Homestead - Mich. Comp. Laws Section 206.524
  (1) If the amount of the property taxes used as a basis for the credit computation differs from the property tax liability incurred and paid ...
• Repealed. 1980, Act 169, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 206.525
  Compiler's Notes: The repealed section pertained to advance payment of expected property tax credit. ...
• Right To File Claim; Payment Of Claim Upon Death Of Claimant; Escheat - Mich. Comp. Laws Section 206.526
  The right to file a claim is personal to the claimant. The right may be exercised on behalf of a claimant by an agent, ...
• Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990 - Mich. Comp. Laws Section 206.527
  Compiler's Notes: The repealed section pertained to credit for heating fuel costs for homestead. ...
• Credit For Heating Fuel Costs For Homestead; Home Weatherization Assistance; Study; Rules; Federal Appropriation; Methods Of Improving Processing Of Claims; Definitions - Mich. Comp. Laws Section 206.527a
  (a) For the 1988 tax year through the 1994 tax year and, subject to subsections (18) and (19), for the 1996 tax year and each ...
• Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987 - Mich. Comp. Laws Section 206.528
  Compiler's Notes: The repealed section pertained to penalty for excessive or fraudulent claim. ...
• Proof Required; Credit Computation For Homestead; Unoccupied Land Used For Agricultural Or Horticultural Purposes; Disallowance Of Claim; Applying Amount Of Claim Against Liability - Mich. Comp. Laws Section 206.530
  (1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, household income, size and nature of the ...
• Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976 - Mich. Comp. Laws Section 206.531
  Compiler's Notes: The repealed section pertained to deferment of summer taxes by certain persons. ...
• Forms For Claiming Credit; Provisions Of Act Applicable To Chapter - Mich. Comp. Laws Section 206.532
  The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return, except as ...
• Short Title - Mich. Comp. Laws Section 206.701
  History: 2006, Act 513, Eff. Jan. 1, 2007 ...
• Definitions - Mich. Comp. Laws Section 206.702
  (a) "Account holder" means a person who is the owner of an individual or family development account or the family if the account is a ...
• Individual Or Family Development Account; Establishment; Purpose; Policies And Procedures; Review Of Qualifications Of Fiduciary Organizations And Program Sites; Factors; Implementation Of Programs - Mich. Comp. Laws Section 206.703
  (2) The agency shall establish policies and procedures for the program taking into consideration the policies and procedures adopted by the department of human services ...
• Eligibility; Approval Or Rejection Of Applicant By Program Site; Limitation On Number Of Accounts; Duties Of Individual; Establishment Of Account; Purposes; Signatures For Withdrawals - Mich. Comp. Laws Section 206.704
  (2) A program site may approve applications to the extent that the program site has matching funds available to meet matching commitments in participant savings ...
• Participant Savings Plan Agreement; Matching Funds; Distributions; Manner - Mich. Comp. Laws Section 206.705
  (2) The program site shall provide matching funds for contributions to an account by an account holder pursuant to a participant savings plan agreement. (3) ...
• Withdrawal Matched By Program Site; Contingent Beneficiary; Financial Institution Not Responsible For Verification - Mich. Comp. Laws Section 206.706
  (2) An account holder shall name at least 1 contingent beneficiary at the time the account is established and may change beneficiaries at any time. ...
• Eligibility For Tax Credit - Mich. Comp. Laws Section 206.707
  (2) The administrator of a fiduciary organization that administers 1 or more reserve funds, with the cooperation of the participating financial institutions, shall submit the ...
• Tax Credits; Total; Limitation; Reserve Fund; Application For Credits; Certificate - Mich. Comp. Laws Section 206.708
  (2) A taxpayer that makes a contribution to a reserve fund as provided under section 7 shall apply to the agency for certification that the ...
• Administration Of Individual Or Family Development Account Program By Fiduciary Organization; Report - Mich. Comp. Laws Section 206.709
  (a) The number of individual development accounts administered by the fiduciary organization. (b) The amount of deposits and matching deposits for each account. (c) The ...
• Rules - Mich. Comp. Laws Section 206.710
  History: 2006, Act 513, Eff. Jan. 1, 2007 ...
• Effective Date - Mich. Comp. Laws Section 206.711
  History: 2006, Act 513, Eff. Jan. 1, 2007 ...

Last modified: January 3, 2008