MCL - 281-1967-2-11

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
CHAPTER 11

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.