281-1967-1 - CHAPTER 1 (206.1...206.36)
- Section 206.1 - Income tax act of 1967; short title.
- Section 206.2 - Income tax act; rules of construction; internal revenue code, applicability.
- Section 206.4 - “Board” and “business income” defined.
- Section 206.6 - “Commercial domicile,”“commissioner,”“compensation,” and “corporation” defined.
- Section 206.8 - “Department,”“employee,” and “employer” defined.
- Section 206.10 - “Fiduciary” defined.
- Section 206.12 - Definitions.
- Section 206.14 - Nonbusiness income, nonresident and nonresident estate or trust; definitions.
- Section 206.16 - Person; definition.
- Section 206.18 - Resident and domicile; definitions.
- Section 206.20 - Sales and state; definitions.
- Section 206.22 - “Tax” and “taxable value” defined.
- Section 206.24 - Tax year or taxable year; definition.
- Section 206.26 - “Taxpayer” defined.
- Section 206.28 - Taxable income or net income; definition.
- Section 206.30 - "Taxable income" defined; personal exemption; single additional exemption; certain deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemp
- Section 206.30a-206.30c - Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
- Section 206.30d - Short title; child care; taxable income; allowable deductions.
- Section 206.30e - “Dependent” defined.
- Section 206.30f - Taxable income; educational savings accounts; adjustment.
- Section 206.31 - Taxable income; deductions; other deductions not allowed; taxpayers residing in renaissance zone; applicable provisions; annual return; withholding form; interest and penalty; taxable
- Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
- Section 206.36 - “Taxable income” of resident estate or trust defined.