Michigan Compiled Laws 281-1967-1-5 Chapter 5 (206.251...206.278)

• Section 206.251 Credit For Taxes Withheld; Election To Treat As Total Tax.
  (1) The amount withheld under section 703 shall be allowed to the recipient of the compensation as a credit against the tax imposed on...
• Section 206.252, 206.253 Repealed. 2011, Act 38, Eff.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  Compiler's Notes: The repealed sections pertained to Headlee amendment refund and tax credit relating to purchase and installation of qualified home improvement.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 206.255 Credit For Tax Imposed By Another State, District Of Columbia, Or Canadian Province; Allowance Of Canadian Provincial Credit; Maximum Credit.
  (1) A resident individual or resident estate or trust is allowed a credit against the tax due under this part for the amount of...
• Section 206.256 Tax Exemption In Other States By Nonresidents; Reciprocal Agreement.
  For a nonresident individual, estate, or trust, if the laws of the state of residence exempt a resident of this state from liability for...
• Section 206.257 Repealed. 2011, Act 38, Eff.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  Compiler's Notes: The repealed section pertained to tax credit for city income taxes.
• Section 206.258 Repealed. 1975, Act 233, Imd.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.
  Compiler's Notes: The repealed section pertained to credit for personal property taxes paid on inventories.
• Section 206.260, 206.261 Repealed. 2011, Act 38, Eff.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.
  Compiler's Notes: The repealed sections pertained to tax credit for certain charitable contributions and to certain community foundations.
• Section 206.262 Repealed. 1996, Act 484, Eff.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.
  Compiler's Notes: The repealed section pertained to tax credits for solar, wind, or water energy conversion devices.
• Section 206.263 Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
  Compiler's Notes: The repealed section pertained to agricultural products gleaned from agricultural property.
• Section 206.264 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed section pertained to tax credit for contribution to medical care savings account.
• Section 206.265 Credit Against Tax; Determining Amount; Eligibility; Limitation; Refund.
  (1) For the 1989 tax year and each tax year after 1989, a taxpayer may credit against the tax imposed by this part for...
• Section 206.266 Rehabilitation Of Historic Resource; Tax Credit; Plan; Certification; Revocation Of Certificate Or Sale Of Historic Resource; Rules; Report; Definitions.
  (1) A qualified taxpayer with a rehabilitation plan certified after December 31, 1998 and before January 1, 2012 may credit against the tax imposed...
• Section 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 206.270 Tax Voucher Certificate; Definitions.
  (1) For tax years that begin after December 31, 2008, a taxpayer to whom a tax voucher certificate is issued under an agreement entered...
• Section 206.271 Recomputation Of Taxable Income By Excluding Proportional Gain Or Loss On Disposition Of Property.
  (1) A taxpayer subject to the tax levied by section 51 and whose income received after September 30, 1967 is increased or diminished by...
• Section 206.272 Tax Credit; Amount Equal To Federal Credit; Refund.
  (1) For the following tax years that begin after December 31, 2007, a taxpayer may credit against the tax imposed by this act an...
• Section 206.273 Repealed. 2000, Act 499, Eff. Dec. 31, 2001.
  Compiler's Notes: The repealed section pertained to credit for prescription drugs.
• Section 206.274-206.276 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
  Compiler's Notes: The repealed sections pertained to tax credit claimed for student fees and tuition, certificate of stillbirth, and contributions to individual or family development...
• Section 206.278 Qualified Investment In Qualified Business; Tax Credit; Definitions.
  (1) Subject to the limitations provided under this section, a taxpayer that makes a qualified investment after December 31, 2010 and before January 1,...

Last modified: October 10, 2016