Michigan Administrative Code
Department - Treasury
Customer Service Bureau
Income Tax
- Section R. 206.1 - "Business income" defined
- Section R. 206.2 - Employee
- Section R. 206.3 - Employer
- Section R. 206.4 - "Household income" defined
- Section R. 206.5 - Residency; determination guidelines
- Section R. 206.6 - Income from obligations and securities of states other than Michigan
- Section R. 206.7 - Add back of taxes on or measured by income
- Section R. 206.8 - Losses on sale or exchange of United States obligations; reporting
- Section R. 206.9 - Interest income and gains from sale or disposal of United States obligations exempted from state taxation; treatment; interest on federal income tax refunds
- Section R. 206.10 - Compensation for service in the armed forces of the United States; treatment
- Section R. 206.11 - Rescinded
- Section R. 206.12 - Allocation and apportionment of income; adjustments
- Section R. 206.13 - Exemption allowance; proration for nonresident or part-year resident; death of taxpayer
- Section R. 206.14 - Moving expenses
- Section R. 206.15 - Credit for income tax withheld from compensation
- Section R. 206.16 - Credit allowed resident for income tax paid to other states
- Section R. 206.17 - City income tax credit
- Section R. 206.18 - Rescinded
- Section R. 206.19 - Adjustment of pre-tax gains or losses
- Section R. 206.20 - Withholding generally
- Section R. 206.21 - Failure to withhold; withholding less than correct amount; liability of employer
- Section R. 206.22 - Overwithholding or withholding in error
- Section R. 206.23 - Withholding tax returns
- Section R. 206.24 - Withholding exemption certificate
- Section R. 206.25 - "Homestead" defined
- Section R. 206.26 - Property taxes claimable for homestead property tax credit; sale of property; apportionment of taxes; computation of credit
- Section R. 206.27 - Homestead property tax credit; "owner" defined
- Section R. 206.28 - Homestead property tax credit; renter
- Section R. 206.29 - Homestead property tax credit; separation or divorce of claimants
- Section R. 206.30 - Homestead property tax credit; part-year resident
- Section R. 206.31 - Homestead property tax credit; death of taxpayer
- Section R. 206.32 - Veteran's homestead property tax credit
- Section R. 206.33 - Income tax return preparers
Current through Vol. 24-04, March 15, 2024
DEPARTMENT OF TREASURY
CUSTOMER SERVICE BUREAU
INCOME TAX
By Authority conferred on the department of treasury by sections 3 and 13 of 1941 PA 122, sections 9 and 83 of 1965 PA 380, and sections 471 and 520 of 1967 PA 281, MCL 205.3, 205.13, 16.109, 16.183, 206.471 and 206.520.
Disclaimer: These regulations may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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