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Allocation Of Tax Base; Business Activities Confined Solely To State - Mich. Comp. Laws Section 208.40Legal Research Home > Michigan Lawyer > Single Business Tax Act > Allocation Of Tax Base; Business Activities Confined Solely To State - Mich. Comp. Laws Section 208.40 Act 228 of 1975 ***** 208.40 THIS SECTION IS REPEALED BY ACT 325 OF 2006 EFFECTIVE DECEMBER 31, 2007 ***** 208.40 Allocation of tax base; business activities confined solely to state.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.
Last modified: January 1, 2008 |