Michigan Compiled Laws

Mich. Comp. Laws § 206.32 (2026)

Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.32 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.

Compiler's Notes:

The repealed sections defined taxable income of corporations and financial institutions.

Notes of Decisions

Cited in 5 cases, 1969–1992 · leading case: Prod. Credit Ass'n v. Dep't of Treasury, 273 N.W.2d 10 (Mich. 1978).

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Prod. Credit Ass'n v. Dep't of Treasury, 273 N.W.2d 10 (Mich. 1978). · cites it 6× “557(112). Section 32 stated: "`Taxable income' in the case of a corporation other than a financial institution means: "(a) Net profits as defined in this act subject to the following adjustments * * *.”

Comerica Bank-Detroit v. Dep't of Treasury, 486 N.W.2d 338 (Mich. Ct. App. 1992). “281 of the Public Acts of 1967, as amended, being sections 206.32, 206.34, 206.61, 206.71, 206.”

Kuhn v. Dep't of Treasury, 166 N.W.2d 697 (Mich. Ct. App. 1969). “As to corporations, see MCLA 1967 Cum Supp § 206.32 (Stat Ann 1968 Cum Supp § 7.557[132]).”

Fremont Mut. Ins. Co. v. DEPT. OF TREAS., 252 N.W.2d 837 (Mich. Ct. App. 1977). “" MCLA 206.32; MSA 7.557(132). (Emphasis supplied.”

Fremont Mut. Ins. v. Dep't of Treasury, 252 N.W.2d 837 (Mich. Ct. App. 1977). “” MCLA 206.32; MSA 7.557(132). (Emphasis supplied.”

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