Michigan Compiled Laws

Mich. Comp. Laws § 206.28 (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Repealed. 2011, Act 38, Eff.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

206.28 Repealed. 2011, Act 38, Eff.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

Repealed. 2011, Act 38, Eff.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

Compiler's Notes:

The repealed section pertained to definition of "taxable income" or "net income".

Notes of Decisions

Cited in 4 cases, 1973–1999 · leading case: Molter v. Dep't of Treasury, 505 N.W.2d 244 (Mich. 1993).

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Molter v. Dep't of Treasury, 505 N.W.2d 244 (Mich. 1993). · cites it 2× “MCL 206.28; MSA 7.557(128). Moreover, § 2 of the MITA provides: (2) Any term used in this act shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required.”

Consumers Power Co. v. Dep't of Treasury, 597 N.W.2d 274 (Mich. Ct. App. 1999). “[MCL 206.28; MSA 7.557(128) (emphasis added).”

Wackerman v. State, 209 N.W.2d 493 (Mich. Ct. App. 1973). “10 MCLA 206.28; MSA 7.557(128). 11 MCLA 206.”

Wolverine World Wide, Inc. v. Dep't of Treasury, 335 N.W.2d 185 (Mich. Ct. App. 1983). “MCL 206.28; MSA 7.557(128). Taxable income in the case of a corporation is defined in the IRC as "gross income minus the deductions allowed by this chapter”.”

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