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Conditions To Taxpayer Being Taxable In Another State - Mich. Comp. Laws Section 208.42

Legal Research Home > Michigan Lawyer > Single Business Tax Act > Conditions To Taxpayer Being Taxable In Another State - Mich. Comp. Laws Section 208.42

SINGLE BUSINESS TAX ACT (EXCERPT)
Act 228 of 1975

***** 208.42 THIS SECTION IS REPEALED BY ACT 325 OF 2006 EFFECTIVE DECEMBER 31, 2007 *****



208.42 Conditions to taxpayer being taxable in another state.

Sec. 42.

For purposes of apportionment of the tax base from business activities under this act, a taxpayer is taxable in another state if, (a) in that state he is subject to a business privilege tax, a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax, a tax of the type imposed under this act, or (b) that state has jurisdiction to subject the taxpayer to 1 or more of the taxes regardless of whether, in fact, the state does or does not.


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

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Last modified: January 1, 2008