# MCL 206.91

MCL 206.91, “Common trust funds and participants; taxable status”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (Income Tax Act of 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-12f8-7588-87b7-023431225213>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) › [1967 PA 281, Part 1](https://ontology.bommaritollc.com/id/01a0e4d7-f75f-7455-ae72-dc65c8eaab61)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-206-91](https://ontology.bommaritollc.com/id/01a0d566-12f9-73f5-b3fe-944eaf5a9c9c)
- `prov:wasDerivedFrom`:
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-91](https://ontology.bommaritollc.com/id/01a0d566-12f8-7588-87b7-0233e1725fab)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-91](https://ontology.bommaritollc.com/id/01a0e4d8-574d-773a-a587-725c58f484bc)
- `schema:isPartOf`:
  - [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
  - [1967 PA 281, Chapter 2](https://ontology.bommaritollc.com/id/01a0e4d7-f761-71e8-aeb3-6bca7495d0c1)
- `schema:legislationIdentifier`: MCL 206.91
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Common trust funds and participants; taxable status.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-91](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-91)
- `skos:prefLabel`: MCL 206.91

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-91) (www.legislature.mi.gov)

## Pointing here

- Amended by (2; `eli:amends`):
  - [1969 PA 332](https://ontology.bommaritollc.com/id/01a0d565-4589-763a-a118-d481e464a6f4)
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)

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Cite as: MCL 206.91. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-12f8-7588-87b7-023431225213
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.