Michigan Compiled Laws
Mich. Comp. Laws § 206.24 (2026)
"Tax year" or "taxable year" defined.
✓ current as of July 2026
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INCOME TAX ACT OF 1967
Act 281 of 1967
206.24 "Tax year" or "taxable year" defined.
Sec. 24.
"Tax year" or "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which taxable income is computed under this part. In the case of a return made for a fractional part of a year, the term shall mean the period for which such return is made. Except for the first return required by this part, any taxpayer's tax year shall be for the same period as is covered by his federal income tax return.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
Notes of Decisions
Cited in 3
cases, 1973–2012 · leading case: Prod. Credit Ass'n v. Dep't of Treasury, 273 N.W.2d 10 (Mich. 1978).
Prod. Credit Ass'n v. Dep't of Treasury, 273 N.W.2d 10 (Mich. 1978). “MCL 206.24; MSA 7.557(124). Because 1966 and 1967, the years to which plaintiffs had carried back their 1969 losses on their Federal returns, were not "taxable years" under the Michigan act, and it is clear that carry-backs and carry-overs are *315 to "taxable years" under the…”
Michigan Dep't of Treasury v. Hight, 670 F.3d 699 (6th Cir. 2012). “See Mich. Comp. Laws § 206.24 . Treasury asks us to interpret the phrase “after three years before” used in § 507(a)(8)(A)(i) to mean that the taxing authority must have a claim for taxes for which the return was due within the three years before the bankruptcy petition was…”
Wackerman v. State, 209 N.W.2d 493 (Mich. Ct. App. 1973). “3 MCLA 206.24; MSA 7.557(124). 4 MCLA 206.30(aXi); MSA 7.”
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