MCL - 281-1967-2-11
Act 281 of 1967
Document | Type | Description |
---|---|---|
Section 206.621 | Section | Nexus; "actively solicits" and "physical presence" defined. |
Section 206.623 | Section | Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined. |
Section 206.625 | Section | Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined. |