Main Content 36-2007-3 friendly link printer friendly mcl index link Search within this Statute for MICHIGAN BUSINESS TAX ACT (EXCERPT)Act 36 of 2007 CHAPTER 3 DocumentTypeDescription Section 208.1301SectionTax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances. Section 208.1303SectionSales factor; calculation. Section 208.1305SectionTaxpayer; determination of sales. Section 208.1307SectionSpun off corporation; calculation of sales factor; election; definitions. Section 208.1309SectionApportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petition. Section 208.1311SectionReceipts; source.