Sec. 101. (1) This act shall be known and may be cited as the "Michigan business tax act". (2) It is the intent of the legislature that the tax levied under this act and the various credits available under this act will serve to improve the economic condition of this state, foster continued and diverse economic growth in this state, and enable this state to compete fairly and effectively in the world marketplace for economic development opportunities that will provide for and protect the health, safety, and welfare of the citizens of this state, now and in the future.
Mich. Comp. Laws § 208.1101
Short title; legislative intent
Applied in 13 court decisions — leading case International Business MacHines Corp. v. Department of Treasury (2014)
Most recently applied in 325 Mich. App. 403 - Total Armored Car Service Inc v. Department of Treasury (July 2018)
2007, Act 36, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.