MCL - Index of 281-1967-2-11

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
281-1967-2-11 CHAPTER 11 (206.621...206.625)
Section 206.621 Nexus; "actively solicits" and "physical presence" defined.
Section 206.623 Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined.
Section 206.625 Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined.