INCOME TAX ACT OF 1967
Act 281 of 1967
206.18 Resident and domicile; definitions.
Sec. 18.
(1) "Resident" means:
(a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment to which, whenever absent therefrom he intends to return, and domicile continues until another permanent establishment is established. If an individual during the taxable year being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status. If an individual lives in this state at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months he shall be deemed a resident individual domiciled in this state.
(b) The estate of a decedent who at his death was domiciled in this state.
(c) Any trust created by will of a decedent who at his death was domiciled in this state and any trust created by, or consisting of property of, a person domiciled in this state, at the time the trust becomes irrevocable.
(2) For the purpose of the definition of "resident", a taxable year shall be deemed to be terminated at the date of death.
(3) The term "resident" when referring to a corporation means a corporation organized under the laws of this state.
History: 1967, Act 281, Eff. Oct. 1, 1967
Notes of Decisions
Associated Builders & Contractors v. City of Lansing, 880 N.W.2d 765 (Mich. 2016).
· cites it 2× “12 In sum, I agree with the majority that under the 1963 Constitution the city of Lansing’s prevailing-wage ordinance is a valid exercise of the specific grant of authority 10 Const 1963, art 7, § 34.”
Blue v. Dep't of Treasury, 462 N.W.2d 762 (Mich. Ct. App. 1990).
· cites it 3× “In a judgment entered April 3, 1989, the trial court held MCL 206.18; MSA 7.557(118) to be unconstitutional as applied to the present case.”
Associated Builders & Contractors v. City of Lansing, 853 N.W.2d 433 (Mich. Ct. App. 2014).
“If the person, firm, corporation or business entity fails to pay within the 30-day period, he, she or it shall be subject to the penalty provided in Section 206.99. (c) The provisions of this section shall be inserted in all bid documents requiring the payment of prevailing…”
Said v. Dep't of Treasury, 628 N.W.2d 100 (Mich. Ct. App. 2001).
· cites it 2× “MCL 206.18(l)(a) defines “resident” for tax purposes: “Resident” means: An individual domiciled in the state.”
Carman v. Dep't of Treasury, 517 N.W.2d 884 (Mich. Ct. App. 1994).
“” MCL 206.18; MSA 7.557(118). Therefore, our analysis treats separately amounts received by petitioners as nonresidents and amounts received as residents.”
Schmidt v. Regents of the Univ. of Michigan, 233 N.W.2d 855 (Mich. Ct. App. 1975).
“However, plaintiffs contend that the defendant may not determine residency for the purpose of tuition because this is a legislative function that affects the entire state and as such it cannot be delegated by the Legislature to the Regents.”
— Mich. Comp. Laws § 206.18(a) — 1 case
Associated Builders & Contractors v. City of Lansing, 880 N.W.2d 765 (Mich. 2016).
“12 In sum, I agree with the majority that under the 1963 Constitution the city of Lansing’s prevailing-wage ordinance is a valid exercise of the specific grant of authority 10 Const 1963, art 7, § 34.”
— Mich. Comp. Laws § 206.18(l)(a) — 1 case
Said v. Dep't of Treasury, 628 N.W.2d 100 (Mich. Ct. App. 2001).
“MCL 206.18(l)(a) defines “resident” for tax purposes: “Resident” means: An individual domiciled in the state.”
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