MCL - 36-2007-3
Act 36 of 2007
| Document | Type | Description |
|---|---|---|
| Section 208.1301 | Section | Tax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances. |
| Section 208.1303 | Section | Sales factor; calculation. |
| Section 208.1305 | Section | Taxpayer; determination of sales. |
| Section 208.1307 | Section | Spun off corporation; calculation of sales factor; election; definitions. |
| Section 208.1309 | Section | Apportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petition. |
| Section 208.1311 | Section | Receipts; source. |