Michigan Compiled Laws 281-1967-1-3 Chapter 3 (206.101...206.195)

• Section 206.101 Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
  Compiler's Notes: The repealed section pertained to taxable income attributable to Michigan.
• Section 206.102 Income Producing Activities Solely In State.
  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...
• Section 206.103 Taxable Income Partly Attributable To State.
  Any taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services...
• Section 206.105 Allocation And Apportionment Of Business Income Taxable In Another State.
  For purposes of allocation and apportionment of income from business activity under this part, a taxpayer is taxable in another state if (a) in...
• Section 206.110 Taxable Income Of Individuals, Estates, Or Trusts; Definitions; Allocation; Rents And Royalties.
  (1) For a resident individual, estate, or trust, all taxable income from any source whatsoever, except that attributable to another state under sections 111...
• Section 206.111 Rents And Royalties; Allocation.
  (1) Net rents and royalties from real property located in this state are allocable to this state. (2) Net rents and royalties from tangible...
• Section 206.112 Capital Gains And Losses.
  (1) Capital gains and losses from sales or exchanges of real property located in this state are allocable to this state. (2) Capital gains...
• Section 206.113 Interest And Dividends; Allocation.
  Interest and dividends are allocable to this state if the taxpayer is a resident partnership, estate or trust or individual of this state or...
• Section 206.114 Patent And Copyright Royalties; Allocation.
  (1) Patent and copyright royalties are allocable to this state: (a) If and to the extent that the patent or copyright is utilized by...
• Section 206.115 Apportionment Of Business Income; Exception; Calculation.
  (1) Before January 1, 2012, all business income, other than income from transportation services, shall be apportioned to this state by multiplying the income...
• Section 206.116-206.120 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed sections pertained to property factor, rental rate, average property value, determination of payroll factor, and determination of compensation paid in state.
• Section 206.121 Sales Factor; Determination.
  The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period,...
• Section 206.122 Sales Of Tangible Personalty Within Michigan.
  Sales of tangible personal property are in this state if: (a) The property is delivered or shipped to a purchaser, other than the United...
• Section 206.123 Sales Other Than Sales Of Tangible Personalty Within State.
  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)...
• Section 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 206.131 Transportation Services; Sections Applicable.
  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...
• Section 206.132 Transportation Other Than Of Oil Or Gas By Pipeline; Revenue Mile; Taxable Income.
  In the case of taxable income other than that derived from the transportation of oil or gas by pipeline, that portion of the net...
• Section 206.133 Transportation Of Oil By Pipeline; Taxable Income.
  In the case of taxable income derived from the transportation of oil by pipeline, that portion of the net income of the taxpayer derived...
• Section 206.134 Transportation Of Gas By Pipeline; Taxable Income.
  In the case of taxable income derived from the transportation of gas by pipeline, net income attributable to Michigan shall be that portion of...
• Section 206.151 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
  Compiler's Notes: The repealed section pertained to taxable income of financial organizations.
• Section 206.191 Sales Not Exceeding $100,000; Taxable Income.
  (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...
• Section 206.195 Alternative Methods Of Allocation And Apportionment; Approval.
  (1) If the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state,...

Last modified: October 10, 2016