| § 206.1 |
Income tax act of 1967; short title |
| § 206.2 |
Income tax act; rules of construction; internal revenue code, applicability |
| § 206.4 |
Board and “business income” defined |
| § 206.6 |
Commercial domicile,”commissioner,”compensation, and “corporation” defined |
| § 206.8 |
Department,”employee, and “employer” defined |
| § 206.10 |
Fiduciary defined |
| § 206.12 |
Definitions |
| § 206.14 |
Nonbusiness income, nonresident and nonresident estate or trust; definitions |
| § 206.16 |
Person; definition |
| § 206.18 |
Resident and domicile; definitions |
| § 206.20 |
Sales and state; definitions |
| § 206.22 |
Tax and “taxable value” defined |
| § 206.24 |
Tax year or taxable year; definition |
| § 206.26 |
Taxpayer defined |
| § 206.28 |
Taxable income or net income; definition |
| § 206.30 |
Taxable income defined; personal exemption; single additional exemption; certain deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of pr |
| § 206.30a-206.30c |
Repealed. 1996, Act 484, Eff. Jan. 1, 1997 |
| § 206.30d |
Short title; child care; taxable income; allowable deductions |
| § 206.30e |
Dependent defined |
| § 206.30f |
Taxable income; educational savings accounts; adjustment |
| § 206.31 |
Taxable income; deductions; other deductions not allowed; taxpayers residing in renaissance zone; applicable provisions; annual return; withholding form; interest and penalty; taxable income derived from illegal activity; calculation of net operating loss |
| § 206.32, 206.34 |
Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 |
| § 206.36 |
Taxable income of resident estate or trust defined |
