MCL - Index of Act 281 of 1967
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Act 281 of 1967 |
INCOME TAX ACT OF 1967 (206.1 - 206.847) ***** 206.280.added THIS ADDED SECTION IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2024 REGULAR SESSION SINE DIE ***** |
| 281-1967-1 | PART 1 (206.1...206.532) |
| 281-1967-1-1 | CHAPTER 1 (206.1...206.36) |
| Section 206.1 | Income tax act of 1967; short title. |
| Section 206.2 | Income tax act; rules of construction; internal revenue code, applicability. |
| Section 206.4 | "Business income” defined. |
| Section 206.6 | “Commercial domicile,” “compensation,” and “corporation” defined. |
| Section 206.8 | Definitions; D, E. |
| Section 206.10 | “Fiduciary” defined. |
| Section 206.12 | Definitions; F to N. |
| Section 206.14 | Nonbusiness income, nonresident and nonresident estate or trust; definitions. |
| Section 206.16 | Person; definition. |
| Section 206.18 | Resident and domicile; definitions. |
| Section 206.20 | Sales and state; definitions. |
| Section 206.22 | “Tax” and “taxable value” defined. |
| Section 206.24 | "Tax year" or "taxable year" defined. |
| Section 206.26 | “Taxpayer” defined. |
| Section 206.28 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.30 | "Taxable income" defined; personal exemption; single additional exemption; 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; limitations, restrictions, and options; treatment of surviving spouses; definitions. |
| Section 206.30a | Taxable income; adjustment. |
| Section 206.30b-206.30c | Repealed. 1996, Act 484, Eff. Jan. 1, 1997. |
| Section 206.30d | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.30e | Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. |
| Section 206.30f | Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. |
| Section 206.31 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.31a | Taxable income; determination; deduction; eligibility; filing annual return; withholding form; filing claim to which not entitled; penalty and interest; taxable income derived from illegal activity; calculation of net operating loss deduction; change in status; definitions. |
| Section 206.31b | Adjustment; "mineral" and "qualified taxpayer" defined. |
| Section 206.32, 206.34 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.36 | “Taxable income” of resident estate or trust defined; "oil and gas" defined. |
| 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; farmland credits; renew Michigan 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. |
| Section 206.51a | Repealed. 2011, Act 38 Eff. Jan. 1, 2012. |
| Section 206.51b | Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000. |
| Section 206.51c | Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007. |
| Section 206.51d | Additional distribution; credit to Michigan transportation fund; disbursements; amounts; dates. |
| Section 206.51e | Deposit of revenue into state brownfield redevelopment fund; definitions. |
| Section 206.51f | Payment under MCL 125.2090g to 125.2090j; deposit into good jobs for Michigan fund; definitions. |
| Section 206.51g | Renew Michigan fund; department of environmental quality administrator; use of funds disbursement percentages; annual report. |
| Section 206.51h | Michigan taxpayer rebate fund. |
| Section 206.52 | Exemption. |
| Section 206.61-206.81 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.91 | Common trust funds and participants; taxable status. |
| 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. |
| 281-1967-1-4 | CHAPTER 4 (206.201... 206.221) |
| Section 206.201 | Exemption of persons exempt from federal income tax; exceptions. |
| Section 206.211, 206.221 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| 281-1967-1-5 | CHAPTER 5 (206.251...206.280.added) |
| Section 206.251 | Credit for taxes withheld; election to treat as total tax. |
| Section 206.252, 206.253 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.254 | Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. |
| Section 206.255 | Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit. |
| Section 206.256 | Tax exemption in other states by nonresidents; reciprocal agreement. |
| Section 206.257 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.258 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.260, 206.261 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.262 | Repealed. 1996, Act 484, Eff. Jan. 1, 1997. |
| Section 206.263 | Repealed. 1996, Act 484, Eff. Jan. 1, 1996. |
| Section 206.264 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.265 | Credit against tax; determining amount; eligibility; limitation; refund. |
| Section 206.266 | Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. |
| Section 206.266a | Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. |
| Section 206.267-206.269 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.270 | Tax voucher certificate; definitions. |
| Section 206.271 | Recomputation of taxable income by excluding proportional gain or loss on disposition of property. |
| Section 206.272 | Earned income tax credit; amount equal to federal credit; refund. |
| Section 206.273 | Repealed. 2000, Act 499, Eff. Dec. 31, 2001. |
| Section 206.274-206.276 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.278 | Qualified investment in qualified business; tax credit; definitions. |
| Section 206.280.added | One-time credit for live organ donation expenses. |
| 281-1967-1-6 | CHAPTER 6 (206.301...206.341) |
| Section 206.301 | 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. |
| Section 206.301a | Extension for filing annual return; waiver of penalties and interest during extension. |
| Section 206.302 | Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. |
| Section 206.311 | 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. |
| Section 206.312 | Electronic filing of farmland preservation tax credit claim with annual return. |
| Section 206.315 | Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return. |
| Section 206.321 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| Section 206.322 | Whole dollar amounts; use. |
| Section 206.325 | 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; partnership audit or adjustment reporting; definitions. |
| Section 206.331 | Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return. |
| Section 206.335-206.341 | Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. |
| 281-1967-1-7 | CHAPTER 7 (206.351...206.367) |
| Section 206.351 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.352 | Direct deposit of tax refund. |
| Section 206.355 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.355a | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.361 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.365-206.367 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| 281-1967-1-8 | CHAPTER 8 (206.401... 206.499) |
| Section 206.401 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.402 | Administration of tax; conflicting provisions. |
| Section 206.405 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.408 | Records. |
| Section 206.411 | Repealed. 1996, Act 484, Eff. Jan. 1, 1996. |
| Section 206.421-206.431 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.435 | Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations. |
| Section 206.437 | Children of veterans tuition grant program; contribution designation. |
| Section 206.438 | Designation of contribution to the military family relief fund. |
| Section 206.439 | 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. |
| Section 206.440 | Children's trust fund; contribution designation. |
| Section 206.441 | Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990. |
| Section 206.442 | Repealed. 1974, Act 308, Eff. Apr. 1, 1975. |
| Section 206.451 | Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate. |
| Section 206.455 | Records, books, and accounts; examination; violation; penalties. |
| Section 206.461-206.466 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.471 | Administration of tax by department; forms; rules; space on tax return for school district and anatomical gift donor registry; information to be provided in instruction booklet; posting of list on website. |
| Section 206.472 | Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes. |
| Section 206.473 | Direct deposit of tax refund; form. |
| Section 206.474 | Donor registry schedule. |
| Section 206.475 | Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund. |
| Section 206.476 | Rebate of taxes; credit; advanced refund payment; administration and procedures; definitions. |
| Section 206.481 | Repealed. 1996, Act 342, Eff. Oct. 1, 1996. |
| Section 206.482 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.483 | Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002. |
| Section 206.491-206.495 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.496 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| Section 206.497 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.498, 206.499 | Repealed. 2011, Act 38, Eff. Jan. 1, 2012. |
| 281-1967-1-9 | CHAPTER 9 (206.501...206.532) |
| Section 206.501 | Applicability of definitions. |
| Section 206.504 | “Blind” and “claimant” defined. |
| Section 206.506 | “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined. |
| Section 206.507 | “Federally aided housing” and “state aided housing” defined. |
| Section 206.508 | Definitions. |
| Section 206.510 | “Income” and “owner” defined. |
| Section 206.512 | Definitions; P to R. |
| Section 206.512a | “Property taxes” defined. |
| Section 206.514 | “Senior citizen,”“serviceperson,” and “state income tax” defined. |
| Section 206.516 | "Veteran" and "widow or widower" defined. |
| Section 206.520 | 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 to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined. |
| Section 206.522 | 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 under part and part 361 of natural resources and environmental protection act. |
| Section 206.523 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.524 | Credit adjustment; sale or transfer of homestead. |
| Section 206.525 | Repealed. 1980, Act 169, Eff. Sept. 17, 1980. |
| Section 206.526 | Right to file claim; payment of claim upon death of claimant; escheat. |
| Section 206.527 | Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. |
| Section 206.527a | Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions. |
| Section 206.528 | Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. |
| Section 206.530 | Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability. |
| Section 206.531 | Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. |
| Section 206.532 | Forms for claiming credit; provisions of act applicable to chapter. |
| 281-1967-2 | PART 2 (206.601...206.699) |
| 281-1967-2-10 | CHAPTER 10 (206.601...206.611) |
| Section 206.601 | Meanings of terms; other provisions. |
| Section 206.603 | Definitions; A, B. |
| Section 206.605 | Definitions; C to E. |
| Section 206.607 | Definitions; F to M. |
| Section 206.609 | Definitions; P to S. |
| Section 206.611 | Definitions; T to U. |
| 281-1967-2-11 | CHAPTER 11 (206.621...206.625) |
| Section 206.621 | Nexus; "actively solicits" and "physical presence" defined. |
| Section 206.623 | Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined. |
| Section 206.625 | Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined. |
| 281-1967-2-12 | CHAPTER 12 (206.635...206.643) |
| Section 206.635 | Tax on insurance company; imposition and levy; direct premiums; qualified health insurance policies; exemption. |
| Section 206.637 | Tax credit; calculation; assessments of insurance company from immediately preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan. |
| Section 206.639 | Tax credit in amount equal to 50% of examination fees paid by insurance company. |
| Section 206.641 | Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount. |
| Section 206.643 | Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure. |
| 281-1967-2-13 | CHAPTER 13 (206.651...206.659) |
| Section 206.651 | Definitions. |
| Section 206.653 | Franchise tax. |
| Section 206.655 | Financial institution; tax base; total equity capital. |
| Section 206.657 | Financial institution; business activities subject to tax within and outside of state; gross business factor. |
| Section 206.659 | Financial institution; gross business in state; determination. |
| 281-1967-2-14 | CHAPTER 14 (206.661...206.669) |
| Section 206.661 | Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state. |
| Section 206.663 | Sales factor. |
| Section 206.665 | Sales; determination; receipts; definitions; borrower located in this state. |
| Section 206.667 | Alternative to apportionment provisions of part; rebuttable presumption; filing of return. |
| Section 206.669 | Receipts; sourcing. |
| 281-1967-2-15 | CHAPTER 15 (206.671...206.676) |
| Section 206.671 | Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions. |
| Section 206.673 | Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property. |
| Section 206.675 | Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. |
| Section 206.676 | Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. |
| 281-1967-2-16 | CHAPTER 16 (206.680...206.699) |
| Section 206.680 | Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined. |
| Section 206.681 | Quarterly returns and estimated payments. |
| Section 206.683 | Payment for portion of tax year; computation; methods. |
| Section 206.685 | Annual or final return; filing; form and content; remittance of final liability; calculation; extension. |
| Section 206.687 | Furnishing copy of return filed under internal revenue code; amended return; partnership audit or adjustment reporting. |
| Section 206.689 | Information return of income paid to others. |
| Section 206.691 | Filing of combined return by unitary business group. |
| Section 206.693 | Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts. |
| Section 206.695 | Distribution of revenue. |
| Section 206.696 | Revitalization and placemaking fund. |
| Section 206.697 | Appropriation; carrying forward unexpended funds. |
| Section 206.699 | Classification as disregarded entity for federal income tax purposes. |
| 281-1967-3 | PART 3 (206.701...206.725) |
| 281-1967-3-17 | CHAPTER 17 (206.701...206.718.added) |
| Section 206.701 | Definitions. |
| Section 206.703 | Tax withholding; deduction; amount; computation; duties of employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation of election provided in subsection (16); election to file return and pay tax; exception from certain withholding requirements; conditions. |
| Section 206.705 | Payment at other than monthly periods or deposit in separate bank account; grounds. |
| Section 206.707 | Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city. |
| Section 206.709 | Federal or state employer; return by officer of employer having control of payment of compensation. |
| Section 206.711 | Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information. |
| Section 206.713 | Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents. |
| Section 206.715 | Employer credit for paid adoption leave. |
| Section 206.716.added | Definitions; research and development tax credits. |
| Section 206.718.added | Annual report; research and development tax credits. |
| 281-1967-3-18 | CHAPTER 18 (206.721...206.725) |
| Section 206.721 | Definitions; partnership audits. |
| Section 206.723 | Partnership level audits; administrative adjustment requests; reporting requirements; state partnership representative; irrevocable election to pay tax; reporting to partners; alternative reporting and payment methods; credit or refund of overpayment; rules. |
| Section 206.725 | Effective date of chapter. |
| 281-1967-4 | PART 4 (206.801...206.847) |
| 281-1967-4-20 | CHAPTER 20 (206.801...206.809) |
| Section 206.801 | Meanings of terms; other provisions. |
| Section 206.803 | Definitions; B to E. |
| Section 206.805 | Definitions; F to M. |
| Section 206.807 | Definitions; P to S. |
| Section 206.809 | Definitions; T to U. |
| 281-1967-4-21 | CHAPTER 21 (206.811...206.819) |
| Section 206.811 | Nexus; "actively solicits", "gross receipts", and "physical presence" defined. |
| Section 206.813 | Election to pay flow-through entity tax; irrevocable; timing. |
| Section 206.815 | Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members. |
| Section 206.817 | Tax base; apportionment; business activity of the flow-through entity; chapter 3. |
| Section 206.819 | Tax credit for allocated share of tax reported by flow-through entity; prohibition. |
| 281-1967-4-23 | CHAPTER 23 (206.831...206.847) |
| Section 206.831 | Estimated payments and quarterly returns. |
| Section 206.833 | Annual or final return; filing; form and content; remittance of final liability; information return; extension. |
| Section 206.835 | Furnishing copy of return filed under internal revenue code; amended return. |
| Section 206.837 | Added interest; exception for 2021 refunds. |
| Section 206.839 | Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements. |
| Section 206.841 | Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts. |
| Section 206.843 | Distribution to state school aid fund; balance to general fund. |
| Section 206.845 | Classification as disregarded entity for federal income tax purposes. |
| Section 206.847 | Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code. |