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Michigan Compiled Laws Complete Through PA 355 of 2014
House: Adjourned until Tuesday, December 2, 2014 1:30:00 PM
Senate: Adjourned until Tuesday, December 2, 2014 10:00:00 AM

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Act 325 of 2006
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BUSINESS TAX REPEAL

Act 325 of 2006

An initiation of legislation to repeal 1975 PA 228, entitled “Single business tax act,” (MCL 208.1 to 208.145); to provide for the collection of taxes due under current law on business activity in this state through December 31, 2007; and to encourage the legislature to adopt a tax that is less burdensome and less costly to employers, and more conducive to job creation and investment.


History: 2006, Act 325, Eff. Dec. 31, 2007
Compiler's Notes: This act was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that begin after December 31, 2007."


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 208.151SectionPurpose.
Section 208.152SectionProration.
Section 208.153SectionAffirmation of existing tax liabilities.
Section 208.154SectionSeverability.