Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967

Mich. Comp. Laws § 206.1

Income tax act of 1967; short title.

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INCOME TAX ACT OF 1967


Act 281 of 1967


206.1 Income tax act of 1967; short title.

Sec. 1.

    This act is for the purpose of meeting deficiencies in state funds and shall be known and may be cited as the "income tax act of 1967".

History: 1967, Act 281, Eff. Oct. 1, 1967

Notes of Decisions
Cited in 80 cases (10 in the last 5 years), 1969–2024 · leading case: International Business MacHines Corp. v. Department of Treasury
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International Business MacHines Corp. v. Department of Treasury (2014) mich · cites it 4× “1601, or the income tax act of 1967, 1967 PA 281 , MCL 206.1 to 206.697, shall, for purposes of that act, apportion and allocate in accordance with the provisions of that act and shall not apportion or allocate in accordance with article IV.”
Production Credit Ass'n v. Department of Treasury (1978) mich · cites it 6× “The real underlying issue in both Production Credit and Detroit Edison is one of statutory construction, whether the Legislature in drafting § 2(3) of the Michigan Income Tax Act of 1967, MCL 206.1 et seq.; MSA 7.557(101) et seq.”
Watts Regulator Company v. Department of Treasury (2016) michctapp · cites it 3× “, or the Income Tax Act of 1967, MCL 206.1 et seq., could not elect the Compact apportionment formula beginning January 1, 2011.”
In Re Request for Advisory Opinion Regarding Constitutionality of 2011 PA 38 (2011) mich · cites it 2× “3 MCL 206.1 et seq. 4 Under 2011 PA 38 , the term “total household resources” is defined as all income received by all persons of a household in a tax year while members of a household, plus any net business loss after netting all business income and loss, plus any net rental or…”
Wikman v. City of Novi (1982) mich · cites it 2× “, now 1967 PA 281 ; MCL 206.1 et seq.; MSA 7.557[101] et seq.”
Kuhn v. Department of Treasury (1971) mich · cites it 3× “1 PA 1967, No 281 (MCLA § 206.1 et seq.; Stat Ann 1970 Cum Supp § 7.”
Ferency v. Secretary of State (1980) mich · cites it 2× “He did not collect any petition signatures within prescribed time limitations; nor did he invoke the emergency *599 consideration of this Court.”
Airlines Parking, Inc v. Wayne County (1996) mich · cites it 2× “§ 206.1 to 206.499; M.S.A. § 7.557(101) to (1499), the sales tax, M.”
Donovan Construction Co. v. Department of Treasury (1983) michctapp · cites it 2× “THE APPLICABLE STATUTORY PROVISIONS The Michigan Income Tax Act, MCL 206.1 et seq.; MSA 7.557(101) et seq.”
Inter Cooperative Council v. Department of Treasury (2003) michctapp “We are persuaded by respondent’s argument that the gpta should be read in pari materia with the Michigan Income Tax Act of 1967 (ita), MCL 206.1 et seq. The two acts include the same terms.”
Gillette Commercial Operations North America & Subsidiaries v. Department of Treasury (2015) michctapp “581, is not available under the income tax act of 1967, 1967 PA 281 , MCL 206.1 to 206.713. [2014] PA 282 thus amended the MBT Act to express the “original intent” of the Legislature with regard to (1) the repeal of the Compact provisions, (2) application of the MBT Act’s…”
Tad Malpass v. Department of Treasury (2013) mich “We affirm the judgment of the Court of Appeals, but we vacate Section 111(A) of the Court of Appeals’ opinion because that analysis is inconsistent with our analysis herein and relied on the Court of Appeals’ erroneous decision in Malpass, which we reverse today.”
Show all 80 citing cases →
— Mich. Comp. Laws § 206.1(2) — 1 case
Commissioner of Banking v. Berry (1970) michctapp
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