Section 206.1. Business income" defined.

Section 206.2. Employee.

Section 206.3. Employer.

Section 206.4. Household income" defined.

Section 206.5. Residency; determination guidelines.

Section 206.6. Income from obligations and securities of states other than Michigan.

Section 206.7. Add back of taxes on or measured by income.

Section 206.8. Losses on sale or exchange of United States obligations; reporting.

Section 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 206.10. Compensation for service in the armed forces of the United States; treatment.

Section 206.11. Rescinded.

Section 206.12. Allocation and apportionment of income; adjustments.

Section 206.13. Exemption allowance; proration for nonresident or part-year resident; death of taxpayer.

Section 206.14. Moving expenses.

Section 206.15. Credit for income tax withheld from compensation.

Section 206.16. Credit allowed resident for income tax paid to other states.

Section 206.17. City income tax credit.

Section 206.18. Rescinded.

Section 206.19. Adjustment of pre-tax gains or losses.

Section 206.20. Withholding generally.

Section 206.21. Failure to withhold; withholding less than correct amount; liability of employer.

Section 206.22. Overwithholding or withholding in error.

Section 206.23. Withholding tax returns.

Section 206.24. Withholding exemption certificate.

Section 206.25. Homestead" defined.

Section 206.26. Property taxes claimable for homestead property tax credit; sale of property; apportionment of taxes; computation of credit.

Section 206.27. Homestead property tax credit; "owner" defined.

Section 206.28. Homestead property tax credit; renter.

Section 206.29. Homestead property tax credit; separation or divorce of claimants.

Section 206.30. Homestead property tax credit; part-year resident.

Section 206.31. Homestead property tax credit; death of taxpayer.

Section 206.32. Veteran's homestead property tax credit.

Section 206.33. Income tax return preparers.