CHAPTER
CHAPTER 3
- Mich. Comp. Laws § 208.1301— Tax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances
- Mich. Comp. Laws § 208.1303— Sales factor; calculation
- Mich. Comp. Laws § 208.1305— Taxpayer; determination of sales
- Mich. Comp. Laws § 208.1307— Spun off corporation; calculation of sales factor; election; definitions
- Mich. Comp. Laws § 208.1309— Apportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petition
- Mich. Comp. Laws § 208.1311— Receipts; source