Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967
Michigan Compiled Laws

Mich. Comp. Laws § 206.601 (2026)

Meanings of terms; other provisions.

✓ current as of July 2026
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INCOME TAX ACT OF 1967


Act 281 of 1967


206.601 Meanings of terms; other provisions.

Sec. 601.

    A term used in this part and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this part to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.

History: Add. 2011, Act 38, Eff. Jan. 1, 2012

Notes of Decisions
Cited in 13 cases (5 in the last 5 years), 2013–2024 · leading case: Tad Malpass v. Dep't of Treasury, 833 N.W.2d 272 (Mich. 2013).
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Tad Malpass v. Dep't of Treasury, 833 N.W.2d 272 (Mich. 2013). “Michigan’s apportionment formula changed as of January 1, 2012, with the enactment of Michigan’s corporate income tax act, MCL 206.601 ei seq. Michigan now apportions solely on a sales factor.”
Watts Regulator Co. v. Dep't of Treasury, 314 Mich. App. 453 (Mich. Ct. App. 2016). “Then, on September 12, 2014, 2014 PA 282 became effective, retroactively repealing the Compact provisions effective January 1, 2008, and mandating the use of a single sales-factor apportionment formula for the purpose of calculating the MBT and the corporate income tax, MCL…”
Ashley Capital, LLC v. Dep't of Treasury, 884 N.W.2d 848 (Mich. Ct. App. 2015). “1 The BTA was repealed by 2011 PA 39 ; it was replaced with the Corporate Income Tax Act, MCL 206.601 et seq. See Int’l Business Machines Corp v Dep’t of Treasury, 496 Mich 642, 650 , 650 n 23; 852 NW2d 865 (2014) (opinion by VIVIANO, J.”
Hudsonville Creamery & Ice Cream Co. v. Dep't of Treasury, 887 N.W.2d 641 (Mich. Ct. App. 2016). “In 2011 PA 39 , the Legislature enacted legislation to repeal the MBTA and replace the act with the corporate income tax act, MCL 206.601 et seq. The emphasized refund provision was added by 2008 PA 89 , which enacted the version of the statute that was in effect at the time…”
Int'l Auto. Components v. Dep't of Treasury (Mich. Ct. App. 2023). · cites it 4× “(b) An amount equal to the taxpayer’s tax liability as computed pursuant to part 2 of the income tax act of 1967, 1967 PA 281 , MCL 206.601 to 206.699, after application of all credits, deductions, and exemptions under part 2 of the income tax act of 1967, 1967 PA 281 , MCL 206.”
Michigan Bell Tel. Co. v. Dep't of Treasury (Mich. Ct. App. 2024). · cites it 2× “1 Finally, the case also concerns the corporate income tax act (CITA, sometimes referred to as the CIT), MCL 206.601 et seq. The CITA took effect in the 2012 tax year.”
Four G Constr. Inc v. Dep't of Treasury (Mich. Ct. App. 2016). “2 Our Legislature has since repealed the MBT and replaced it with the Corporate Income Tax Act, MCL 206.601 et seq. See 2011 PA 39 . -1- Vice President, Dale R.”
Vitec LLC v. Dep't of Treasury (Mich. Ct. App. 2016). “1437(18), which states in part that: 1 The MBTA was repealed by 2011 PA 39 , and replaced with the Corporate Income Tax Act, MCL 206.601 et seq., effective January 1, 2012.”
Comerica Inc v. Dep't of Treasury (Mich. Ct. App. 2020). “, was repealed by 2006 PA 325 , effective December 31, 2007. The SBTA was replaced by the now-former MBTA, MCL 208.”
Zug Island Fuels Co. LLC v. Dep't of Treasury (Mich. Ct. App. 2022). “We first note that “[t]he MBTA was repealed by 2011 PA 39 , and replaced with the Corporate Income Tax Act, MCL 206.601 et seq., effective January 1, 2012.”
Hertz Corp & Affiliates v. Dep't of Treasury (Mich. Ct. App. 2022). “54, and penalty due in the amount of $532,003.45. 1 The petition clearly alleged that “[t]he tax year at issue is calendar year 2012.”
Repub. Servs. of Michigan Holding Co Inc v. Dept of Treasury (Mich. Ct. App. 2024). “-1- MCL 206.601 et seq. The CITA took effect in the 2012 tax year.”
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