Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 19 of 2024
House: Adjourned until Tuesday, April 9, 2024 1:30:00 PM
Senate: Adjourned until Tuesday, April 9, 2024 10:00:00 AM


Updated website coming soon!

Michigan Legislature

Main Content

36-2007-3
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.
up icon