- 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- Section 206.28 - [Repealed]
- 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- Section 206.30b-206.30c - [Repealed]
- Section 206.30d - [Repealed]
- Section 206.30e - [Repealed]
- Section 206.30f - [Repealed]
- Section 206.31 - [Repealed]
- 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- Section 206.32, 206.34 - [Repealed]
- Section 206.36 - "Taxable income" of resident estate or trust defined; "oil and gas" defined
- 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- Section 206.51a - [Repealed]
- Section 206.51b - [Repealed]
- Section 206.51c - [Repealed]
- 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]
- Section 206.91 - Common trust funds and participants; taxable status
- Section 206.101 - [Repealed]
- 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]
- 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]
- 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]
- Section 206.191 - Sales not exceeding $100, 000; taxable income
- Section 206.195 - Alternative methods of allocation and apportionment; approval
- Section 206.201 - Exemption of persons exempt from federal income tax; exceptions
- Section 206.211, 206.221 - [Repealed]
- Section 206.251 - Credit for taxes withheld; election to treat as total tax
- Section 206.252, 206.253 - [Repealed]
- 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]
- Section 206.258 - [Repealed]
- Section 206.260, 206.261 - [Repealed]
- Section 206.262 - [Repealed]
- Section 206.263 - [Repealed]
- Section 206.264 - [Repealed]
- 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]
- 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]
- Section 206.274-206.276 - [Repealed]
- Section 206.278 - Qualified investment in qualified business; tax credit; definitions
- Section 206.280 - [Effective 91 days after adjournment of the 2024 Regular Session sine die] One-time credit for live organ donation expenses
- 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]
- 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]
- 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]
- Section 206.351 - [Repealed]
- Section 206.352 - Direct deposit of tax refund
- Section 206.355 - [Repealed]
- Section 206.355a - [Repealed]
- Section 206.361 - [Repealed]
- Section 206.365-206.367 - [Repealed]
- Section 206.401 - [Repealed]
- Section 206.402 - Administration of tax; conflicting provisions
- Section 206.405 - [Repealed]
- Section 206.408 - Records
- Section 206.411 - [Repealed]
- Section 206.421-206.431 - [Repealed]
- 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]
- Section 206.442 - [Repealed]
- 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]
- 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]
- Section 206.482 - [Repealed]
- Section 206.483 - [Repealed]
- Section 206.491-206.495 - [Repealed]
- Section 206.496 - [Repealed]
- Section 206.497 - [Repealed]
- Section 206.498, 206.499 - [Repealed]
- 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]
- Section 206.524 - Credit adjustment; sale or transfer of homestead
- Section 206.525 - [Repealed]
- Section 206.526 - Right to file claim; payment of claim upon death of claimant; escheat
- Section 206.527 - [Repealed]
- 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]
- 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]
- Section 206.532 - Forms for claiming credit; provisions of act applicable to chapter
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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 - [Effective 91 days after adjournment of the 2024 Regular Session sine die] Definitions; research and development tax credits
- Section 206.718 - [Effective 91 days after adjournment of the 2024 Regular Session sine die] Annual report; research and development tax credits
- 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
- 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
- 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
- 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