MCL - Index of 281-1967-1-3
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 281-1967-1-3 | CHAPTER 3 (206.101...206.195) |
| Section 206.101 | Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970. |
| Section 206.102 | Income producing activities solely in state. |
| Section 206.103 | Taxable income partly attributable to state. |
| Section 206.105 | Allocation and apportionment of business income taxable in another state. |
| Section 206.110 | Taxable income of individuals, estates, or trusts; definitions; allocation; rents and royalties. |
| Section 206.111 | Rents and royalties; allocation. |
| Section 206.112 | Capital gains and losses. |
| Section 206.113 | Interest and dividends; allocation. |
| Section 206.114 | Patent and copyright royalties; allocation. |
| Section 206.115 | Apportionment of business income; exception; calculation. |
| Section 206.116-206.120 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.121 | Sales factor; determination. |
| Section 206.122 | Sales of tangible personalty within Michigan. |
| Section 206.123 | Sales other than sales of tangible personalty within state. |
| Section 206.125 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.131 | Transportation services; sections applicable. |
| Section 206.132 | Transportation other than of oil or gas by pipeline; revenue mile; taxable income. |
| Section 206.133 | Transportation of oil by pipeline; taxable income. |
| Section 206.134 | Transportation of gas by pipeline; taxable income. |
| Section 206.151 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.191 | Sales not exceeding $100,000; taxable income. |
| Section 206.195 | Alternative methods of allocation and apportionment; approval. |