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.)Customer Service Bureau

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206.1"Business income" defined.206.2Employee.206.3Employer.206.4"Household income" defined.206.5Residency; determination guidelines.206.6Income from obligations and securities of states other than Michigan.206.7Add back of taxes on or measured by income.206.8Losses on sale or exchange of United States obligations; reporting.206.9Interest income and gains from sale or disposal of United States obligations exempted from state taxation; treatment; interest on federal income tax refunds.206.10Compensation for service in the armed forces of the United States; treatment.206.12Allocation and apportionment of income; adjustments.206.13Exemption allowance; proration for nonresident or part-year resident; death of taxpayer.206.14Moving expenses.206.15Credit for income tax withheld from compensation.206.16Credit allowed resident for income tax paid to other states.206.17City income tax credit.206.19Adjustment of pre-tax gains or losses.206.20Withholding generally.206.21Failure to withhold; withholding less than correct amount; liability of employer.206.22Overwithholding or withholding in error.206.23Withholding tax returns.206.24Withholding exemption certificate.206.25"Homestead" defined.206.26Property taxes claimable for homestead property tax credit; sale of property; apportionment of taxes; computation of credit.206.27Homestead property tax credit; "owner" defined.206.28Homestead property tax credit; renter.206.29Homestead property tax credit; separation or divorce of claimants.206.30Homestead property tax credit; part-year resident.206.31Homestead property tax credit; death of taxpayer.206.32Veteran's homestead property tax credit.206.33Income tax return preparers.