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Chapter 3 (208.1301...208.1311)
Law
Michigan Compiled Laws
Business Tax
36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)
Chapter 3 (208.1301...208.1311)
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Section
208.1301
Tax Base; Apportionment; Allocation; Taxpayer Subject to Tax in Another State; Circumstances.
Section
208.1303
Sales Factor; Calculation.
Section
208.1305
Taxpayer; Determination of Sales.
Section
208.1307
Spun Off Corporation; Calculation of Sales Factor; Election; Definitions.
Section
208.1309
Apportionment; Petition; Alternate Method; Rebuttable Presumption That Apportionment Provisions Fairly Represent Business Activity; Return or Amended Return Not Considered as Petition.
Section
208.1311
Receipts; Source.