Michigan Compiled Laws 281-1967-2-11 Chapter 11 (206.621...206.625)

• Section 206.621 Nexus; "Actively Solicits" And "Physical Presence" Defined.
  (1) Except as otherwise provided in this part, a taxpayer has substantial nexus in this state and is subject to the tax imposed under...
• Section 206.623 Corporate Income Tax; Levy And Imposition; Base; Adjustments; Business Income Of Unitary Business Group; "Business Loss" And "Oil And Gas" Defined.
  (1) Except as otherwise provided in this part, there is levied and imposed a corporate income tax on every taxpayer with business activity within...
• Section 206.625 Exemptions; Corporate Income Tax Base Of Foreign Person; Sales Factor; "Business Income," "Domiciled," And "Foreign Person" Defined.
  (1) Except as otherwise provided in this section, the following are exempt from the tax imposed by this part: (a) The United States, this...

Last modified: October 10, 2016