MCL - Index of 36-2007-3
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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. |