Public-domain · open source
OpenJurist

CHAPTER

CHAPTER 2

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