MCL - Index of Act 36 of 2007
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Act 36 of 2007 |
MICHIGAN BUSINESS TAX ACT (208.1101 - 208.1601) ***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** ***** Act 36 of 2007 THIS ACT IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** |
| 36-2007-1 | CHAPTER 1 (208.1101...208.1117) |
| Section 208.1101 | Short title; legislative intent. |
| Section 208.1103 | Terms; meanings and references. |
| Section 208.1105 | Definitions; "B". |
| Section 208.1107 | Definitions; C, D. |
| Section 208.1109 | Definitions; E and F. |
| Section 208.1111 | Definitions; G to O. |
| Section 208.1113 | Definitions; P and R. |
| Section 208.1115 | Definitions; "S". |
| Section 208.1117 | Definitions; T, U. |
| 36-2007-2 | CHAPTER 2 (208.1200...208.1207) |
| Section 208.1200 | Taxpayer; nexus to state; "actively solicits" and "physical presence" defined. |
| Section 208.1201 | Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions. |
| Section 208.1203 | Modified gross receipts tax; levy; imposition; "modified gross receipts tax base" explained; deduction; remittance; residential rental units; definitions. |
| Section 208.1207 | Tax exemptions; farmers' cooperative corporation; foreign person subject to tax; calculation of business income tax base; definitions. |
| 36-2007-2A | CHAPTER 2A (208.1235...208.1243) |
| Section 208.1235 | Insurance companies; tax payment; determination; direct premiums; exceptions; tax in lieu of privilege or franchise fees or taxes; nonapplicability of tax to MCL 500.4601 to 500.4673 and MCL 500.4701 to 500.4747. |
| Section 208.1237 | Insurance company; tax credit; amounts; use of assessments from preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan. |
| Section 208.1239 | Insurance company; tax credit equal to 65%. |
| Section 208.1241 | Insurance company subject to worker's disability compensation act of 1969; tax credit; amount; refund in excess of tax liability. |
| Section 208.1243 | Insurance company; tax; imposition; tax year as calendar year; filing annual return; calculation of estimated payment; disclosure of tax return. |
| 36-2007-2B | CHAPTER 2B (208.1261...208.1269) |
| Section 208.1261 | Definitions. |
| Section 208.1263 | Financial institution subject to franchise tax; nexus. |
| Section 208.1265 | Financial institution; tax base; net capital; computation; determination; unitary business group of financial institutions; change in organization; combination of financial institutions. |
| Section 208.1267 | Financial institution; tax base; allocation within state; apportionment within and outside state; circumstances; gross business factor; election to continue apportionment of tax within and outside state. |
| Section 208.1269 | Financial institution; gross business. |
| 36-2007-2C | CHAPTER 2C (208.1281...208.1281) |
| Section 208.1281 | Annual surcharge; imposition; levy; "Michigan personal income" defined; limitation on amount; applicability; administration, collection, and enforcement. |
| 36-2007-3 | CHAPTER 3 (208.1301...208.1311) |
| 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. |
| 36-2007-4 | CHAPTER 4 (208.1400...208.1471) |
| Section 208.1400 | Taxpayer; scope. |
| Section 208.1401 | Application of unused carryforward. |
| Section 208.1403 | Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under MCL 208.1405; taxpayer engaged in furnishing electric and gas utility service. |
| Section 208.1405 | Taxpayer's research and development expenses; tax credit; limitation; definition. |
| Section 208.1407 | Eligible contribution made by qualified taxpayer; tax credit; application; criteria for review of application; certificate; issuance; contents; limitation on credits granted; agreement requiring compliance with application provisions; refund of excess credit; definitions. |
| Section 208.1409 | Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions. |
| Section 208.1410 | Tax credit; "eligible taxpayer" defined. |
| Section 208.1410a | Tax credit; "eligible taxpayer" defined. |
| Section 208.1411 | Tax credit; gross receipts greater than $350,000.00 but less than $700,000.00. |
| Section 208.1413 | Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions. |
| Section 208.1415 | Qualified start-up business without business income for 2 consecutive years; tax credit; total number of years tax credit allowed; taxpayer without business activity in this state; compensation, directors' fees, or distributive shares; limitation; definitions. |
| Section 208.1417 | Taxpayer with gross receipts not exceeding $20,000,000.00 and certain adjusted business income; disqualification; determination of reduction percentage; tax credit; reduced credit; fraction; filing and payment of tax; inclusion of compensation paid by professional employer organization to officers of client and employees; definitions. |
| Section 208.1419 | Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of certificate and forms to annual return; payment of tax liability; transfer; use of excess amount; issuance of separate replacement tax voucher certificate; definitions. |
| Section 208.1421 | Taxpayer not subject to MCL 206.1 to 206.532; tax credit; charitable contributions; limitation; refund; definitions. |
| Section 208.1422 | Taxpayer making charitable contributions; tax credit; limitation; refund. |
| Section 208.1423 | Taxpayer subject to worker's disability compensation act of 1969; tax credit; additional credit; refund. |
| Section 208.1425 | Contribution to endowment fund of community foundation or education foundation; tax credit. |
| Section 208.1426 | Contributions to reserve fund of fiduciary organization under the individual or family development account program act; tax credit; carrying forward excess credit; limitation; definitions. |
| Section 208.1427 | Contribution to shelter for homeless persons, food kitchen, food bank, or other entity; tax credit. |
| Section 208.1429 | Taxpayer certified under Michigan next energy authority act; tax credit; definitions. |
| Section 208.1430 | Facility developing and manufacturing photovoltaic technology; tax credit. |
| Section 208.1431 | Business authorized under Michigan economic growth authority; tax credit; amount; certificate; attachment to annual return; statement; number of years; refund; effect of failure to meet requirements or removal of new jobs from state; statement as to number of new jobs created in state; limitation on total number of credits claimed in the first year; definitions. |
| Section 208.1431a | Tax credit; amount; percentage of qualified supplier's or customer's payroll attributable to employees performing qualified new jobs; determination by Michigan economic growth authority; certificate; issuance; contents; failure to meet requirements or conditions; when credit may be taken; definitions. |
| Section 208.1431b | Agreement with person or group of persons; tax credit; factors to be considered by Michigan economic growth authority; contents of agreement; amount of credit; issuance of certificate of designation; statement; definitions. |
| Section 208.1431c | Designation as anchor companies; tax credit; certification by Michigan economic growth authority; disclosure to legislature; contents of certificate; failure to meet requirements or conditions; disposition of excess credit; definitions. |
| Section 208.1432 | Agreement to manufacture polycrystalline silicon; tax credit; certificate; definitions. |
| Section 208.1432a | Tax years beginning after December 31, 2011 and before January 1, 2016; tax credit; electricity; "qualified consumption of electricity" defined. |
| Section 208.1432b | Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; "qualified consumption of electricity" defined. |
| Section 208.1432c | For 2022 tax year; tax credit; "qualified consumption of electricity" defined. |
| Section 208.1432d | For 2023 tax year; tax credit; electricity; "qualified consumption of electricity" defined. |
| Section 208.1433 | Business located in renaissance zone; tax credit; tax liability attributable to illegal activity; duration of credit; refund; employment or compensation to state employee member of state administrative board or renaissance zone review board prohibited; filing of annual return; "taxpayer" defined; business activity related to casino; definitions. |
| Section 208.1434 | Tax credits or voucher certificates to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitations; allowable credit; review board; specifications; issuance of certificate to taxpayer; definitions. |
| Section 208.1435 | Rehabilitation of historic resource; tax credit; definitions. |
| Section 208.1437 | Qualified taxpayer with unused credits or preapproval letter; taxpayer not receiving certificate of completion; tax credit; project $2,000,000.00 or less; project more than $2,000,000.00 but $10,000,000.00 or less; project more than $10,000,000.00; application to Michigan economic growth authority; functionally obsolete property; approval of projects; limitations; multiphase project; documentation of completed project; addition of personal property; credit assignment; designation as urban development area project; professional sports stadiums; casinos; landfills; report; total credits; definitions. |
| Section 208.1439 | Qualified low-grade hematite consumed in industrial or manufacturing process; tax credit; definitions. |
| Section 208.1441 | Michigan entrepreneurial credit; conditions; definitions. |
| Section 208.1445 | Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined. |
| Section 208.1446 | Ownership, operation, or control of exhibition open to public; tax credit. |
| Section 208.1447 | Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined. |
| Section 208.1449 | Tax credit equal to 0.125% of taxpayer's compensation. |
| Section 208.1450 | Research and development of qualified technology; tax credit; definitions. |
| Section 208.1450a | Tax credit under section 34 of former 1975 PA 228; tax credit under MCL 208.1450; tax credit under MCL 208.1405. |
| Section 208.1451 | Tax credit; excess amount; refund prohibited; definitions. |
| Section 208.1453 | Private equity fund manager; tax credit; definitions. |
| Section 208.1455 | Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of postproduction certificate of completion; confidentiality of information, records, or other data; availability of semiannual report on website; assignment of credit; submission of fraudulent or false information; annual report; definitions. |
| Section 208.1457 | Qualified film and digital media infrastructure project; tax credit. |
| Section 208.1459 | Eligible production company; tax credit. |
| Section 208.1460 | Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions. |
| Section 208.1461 | Tax credit by taxpayer other than regulated utility. |
| Section 208.1471 | Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit. |
| 36-2007-5 | CHAPTER 5 (208.1500...208.1601) |
| Section 208.1500 | Taxpayer with certificated credit or unused carryforward. |
| Section 208.1501 | Estimated return and payment. |
| Section 208.1503 | Computation of tax for portion of year. |
| Section 208.1505 | Annual or final return; date of filing; extension. |
| Section 208.1507 | Return; filing; true and correct copy; amended return. |
| Section 208.1508 | Overpayment of tax; filing claim for refund; limitation; assessment; appropriation. |
| Section 208.1509 | Information return required by internal revenue code; filing required. |
| Section 208.1510 | Issuance of certificate of completion, assignment certificate, or component completion certificate or certificate of completed rehabilitation, assignment certificate, or reassignment certificate; refundable credit; refundable voucher certificate; assignment or reassignment of tax credit. |
| Section 208.1511 | Unitary business group; filing. |
| Section 208.1512 | Disregarded entity; classification; filing amended return; treatment as person separate from owner. |
| Section 208.1513 | Administration of tax; rules; forms; preparation and publication of statistics. |
| Section 208.1515 | Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined. |
| Section 208.1517 | Implementation of act; appropriation; carrying forward unexpended funds. |
| Section 208.1519 | Severability of provisions. |
| Section 208.1601 | Repealed. 2023, Act 120, Imd. Eff. Sept. 13, 2023. |