Michigan Compiled Laws 281-1967-1-2 Chapter 2 (206.51...206.91)

• Section 206.51 Tax Rate On Taxable Income Of Person Other Than Corporation; Percentages Of Collections Deposited In State School Aid 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.
  (1) For receiving, earning, or otherwise acquiring income from any source whatsoever, there is levied and imposed under this part upon the taxable income...
• Section 206.51a Repealed. 2011, Act 38 Eff.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  Compiler's Notes: The repealed section pertained to calculation of tax, filing annual return, statute of limitations, and enforcement.
• Section 206.51b Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000.
  Compiler's Notes: The repealed section pertained to income tax rate other than corporation and its levy and imposition.
• Section 206.51c Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007.
  Compiler's Notes: The repealed section pertained to income tax rates other than for corporations.
• Section 206.51d. Added Additional Distribution; Credit To Michigan Transportation Fund; Disbursements; Amounts; Dates.
  206.51d.added Additional distribution; credit to Michigan transportation fund; disbursements; amounts; dates.Sec. 51d. In addition to the distribution under section 51(2), the following amounts of revenue...
• Section 206.51e Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007.
  Compiler's Notes: The repealed section pertained to income tax rates other than for corporations.
• Section 206.52 Exemption.
  For tax years beginning after 1986, a person with respect to whom a deduction under section 151 of the internal revenue code is allowable...
• Section 206.61-206.81 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
  Compiler's Notes: The repealed sections pertained to taxes imposed on corporations, financial institutions, and unincorporated organizations.
• Section 206.91 Common Trust Funds And Participants; Taxable Status.
  (1) A common trust fund meeting the requirements of section 584 of the internal revenue code, shall not be subject to tax under this...

Last modified: October 10, 2016