onecle - legal research

Court Opinions

State Laws

US Code

US Constitution

Allocation Of Tax Base; Business Activities Confined Solely To State - Mich. Comp. Laws Section 208.40

Legal Research Home > Michigan Lawyer > Single Business Tax Act > Allocation Of Tax Base; Business Activities Confined Solely To State - Mich. Comp. Laws Section 208.40

SINGLE BUSINESS TAX ACT (EXCERPT)
Act 228 of 1975

***** 208.40 THIS SECTION IS REPEALED BY ACT 325 OF 2006 EFFECTIVE DECEMBER 31, 2007 *****



208.40 Allocation of tax base; business activities confined solely to state.

Sec. 40.

In the case of a taxpayer whose business activities are confined solely to this state, the entire tax base of the taxpayer shall be allocated to this state except as provided in section 56.


History: 1975, Act 228, Eff. Jan. 1, 1976

Section:  Previous  208.39  208.39a  208.39b  208.39c  208.39d  208.39e  208.39f  208.40  208.41  208.42  208.45  208.45a  208.46  208.47  208.48  Next

Last modified: January 1, 2008