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State Law
Federal Law
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Sales And State; Definitions - Mich. Comp. Laws Section 206.20Legal Research Home > Michigan Lawyer > Income Tax Act Of 1967 > Sales And State; Definitions - Mich. Comp. Laws Section 206.20 Act 281 of 1967 206.20 Sales and state; definitions.
Sec. 20. (1) "Sales" means all gross receipts of the taxpayer not allocated under sections 110 to 114. (2) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country, or political subdivision, thereof.
Last modified: January 1, 2008 |