Michigan Compiled Laws
Mich. Comp. Laws § 206.61 (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Repealed. 1975, Act 233, Imd.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
206.61 Repealed. 1975, Act 233, Imd.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Repealed. 1975, Act 233, Imd.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The repealed sections pertained to taxes imposed on corporations, financial institutions, and unincorporated organizations.
Notes of Decisions
Cited in 8
cases, 1969–2015 · leading case: Int'l Bus. MacHines Corp. v. Dep't of Treasury, 852 N.W.2d 865 (Mich. 2014).
Int'l Bus. MacHines Corp. v. Dep't of Treasury, 852 N.W.2d 865 (Mich. 2014). “11 See MCL 206.61, as enacted by 1967 PA 281 . The stated purpose of the ITA was “to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, and enforcement by lien and otherwise of taxes on or measured by net income…”
Penn Mut. Life Ins. v. Dep't of Licensing & Reg., 412 N.W.2d 668 (Mich. Ct. App. 1987). “Under the Income Tax Act of 1967 (repealed by 1975 PA 233 ), domestic insurers were subject to a tax on income, as defined in the act, MCL 206.61 et seq.; MSA 7.557(161) et seq.”
Kuhn v. Dep't of Treasury, 166 N.W.2d 697 (Mich. Ct. App. 1969). “4 MOLA 1967 Cum Supp § 206.61 (Stat Ann 1968 Cum Supp § 7.557 [161]).”
Fremont Mut. Ins. Co. v. DEPT. OF TREAS., 252 N.W.2d 837 (Mich. Ct. App. 1977). “" Michigan Income Tax Act, § 61 [MCLA 206.61; MSA 7.557(161)], repealed by 1975 PA 233 , § 2, imd eff Aug.”
Port Huron & Detroit R.R. v. Dep't of Treasury, 308 N.W.2d 237 (Mich. Ct. App. 1981). “" As written, a corporation electing subchapter S status was simply not liable for the corporate income tax formerly imposed under MCL 206.61; MSA 7.557(161). [6] Where the definition of taxpayer in the present act includes only the petitioner corporation and such corporation…”
Fremont Mut. Ins. v. Dep't of Treasury, 252 N.W.2d 837 (Mich. Ct. App. 1977). “” Michigan Income Tax Act, § 61 [MCLA 206.61; MSA 7.557(161)], repealed by 1975 PA 233 , § 2, imd eff Aug.”
Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “It is a tax on Michigan activities member state; [***9] and (4) whether the measured, in amount, by adjusted receipts derived modified gross receipts tax component of from or attributable to Michigan sources .”
EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “11 See MCL 206.61, as enacted by 1967 PA 281 . The stated purpose of the ITA was “to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, and enforcement by lien and otherwise of taxes on or measured by net income…”
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