Michigan Compiled Laws

Mich. Comp. Laws § 206.116 (2026)

Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.116 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

Compiler's Notes:

The repealed sections pertained to property factor, rental rate, average property value, determination of payroll factor, and determination of compensation paid in state.

Notes of Decisions

Cited in 8 cases, 1981–2013 · leading case: Donovan Constr. Co. v. Dep't of Treasury, 337 N.W.2d 297 (Mich. Ct. App. 1983).

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Donovan Constr. Co. v. Dep't of Treasury, 337 N.W.2d 297 (Mich. Ct. App. 1983). · cites it 2× “] The three factors, property, payroll and sales, are defined in MCL 206.116 to 206.123; MSA 7.557(1116) to 7.”

Grunewald v. Dep't of Treasury Wortley, 305 N.W.2d 269 (Mich. Ct. App. 1981). “MCL 206.116; MSA 7.557(1116), MCL 206.119; MSA 7.”

Amway Corp. v. Dep't of Treasury, 438 N.W.2d 904 (Mich. Ct. App. 1989). “In the absence of such an explicit requirement, we decline to inject a use requirement into the otherwise clear and unambiguous statutory language.”

Malpass v. Dep't of Treasury, 295 Mich. App. 263 (Mich. Ct. App. 2011). “” Grunewald v Dep’t of Treasury, 104 Mich App 601, 606 ; 305 NW2d 269 (1981), citing MCL 206.116, MCL 206.119, and MCL 206.121.”

Wheeler Est. v. Dep't of Treasury, 825 N.W.2d 588 (Mich. Ct. App. 2012). “” Former MCL 206.116, repealed by 2011 PA 38 . “Payroll factor” was defined as “the total amount paid in this state during the tax period by the taxpayer for compensation” over “the total compensation paid everywhere during the tax period.”

Preston v. Dep't of Treasury, 815 N.W.2d 781 (Mich. Ct. App. 2011). “” Grunewald v Dep’t of Treasury, 104 Mich App 601, 606 ; 305 NW2d 269 (1981), citing MCL 206.116, MCL 206.119, and MCL 206.121.”

Wilson v. Dep't of Treasury, 333 N.W.2d 3 (Mich. Ct. App. 1982). “MCL 206.116; MSA 7.557(1116), MCL 206.119; MSA 7.”

Winget v. Dep't of Treasury, 847 N.W.2d 653 (Mich. Ct. App. 2013). “” Grunewald v Dep’t of Treasury, 104 Mich App 601, 606 ; 305 NW2d 269 (1981), citing MCL 206.116, MCL 206.119, and MCL 206.121.”

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