Michigan Compiled Laws

Mich. Comp. Laws § 206.335 (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Repealed. 1975, Act 233, Imd.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

206.335 Repealed. 1975, Act 233, Imd.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

Repealed. 1975, Act 233, Imd.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

Compiler's Notes:

The repealed sections pertained to combined reports, to agreements improperly reflecting income, and to returns and payments based on distribution shares of business income.

Notes of Decisions

Cited in 4 cases, 1979–1983 · 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 6× “The returns were filed pursuant to § 335 of the Michigan Income Tax Act of 1967, MCL 206.335; MSA 7.557(1335). [1] The amended returns requested a refund in the amount of $339,337, plus interest.”

Clarke-Gravely Corp. v. Dep't of Treasury, 315 N.W.2d 517 (Mich. 1982). · cites it 2× “557(1441X2), apply when the corporate claimant of the refund, who originally filed an individual income tax return, more than three years later filed a combined return as provided in § 335, MCL 206.335; MSA 7.557(1335), of said act?” The 1971 Refund We affirm the lower courts’…”

Clarke-Gravely Corp. v. Dep't of Treasury, 282 N.W.2d 202 (Mich. Ct. App. 1979). · cites it 2× “557(1441)(2), apply when the corporate claimant of the refund, who originally filed an individual income tax return, more than three years later filed a combined return as provided in § 335, MCL 206.335; MSA 7.557(1335), of said act? Where a combined return is filed within the…”

Wolverine World Wide, Inc. v. Dep't of Treasury, 335 N.W.2d 185 (Mich. Ct. App. 1983). · cites it 2× “These amended returns utilized the unitary combined report method provided for in the Michigan Income Tax Act of 1967, MCL 206.335; MSA 7.557(1335), prior to the repeal of that section of the act by 1975 PA 233 .”

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