MCL - 36-2007-2

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Chapter 208
Act 36 of 2007
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MICHIGAN BUSINESS TAX ACT (EXCERPT)
Act 36 of 2007
CHAPTER 2

Document Type Description
Section 208.1200 Section Taxpayer; nexus to state; "actively solicits" and "physical presence" defined.
Section 208.1201 Section Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions.
Section 208.1203 Section Modified gross receipts tax; levy; imposition; "modified gross receipts tax base" explained; deduction; remittance; residential rental units; definitions.
Section 208.1207 Section Tax exemptions; farmers' cooperative corporation; foreign person subject to tax; calculation of business income tax base; definitions.