Michigan Compiled Laws 36-2007-1 Chapter 1 (208.1101...208.1117)

• Section 208.1101 Short Title; Legislative Intent.
  208.1101 Short title; legislative intent.Sec. 101. (1) This act shall be known and may be cited as the "Michigan business tax act". (2) It is...
• Section 208.1103 Terms; Meanings And References.
  208.1103 Terms; meanings and references.Sec. 103. A term used in this act and not defined differently shall have the same meaning as when used in...
• Section 208.1105 Definitions; "B".
  208.1105 Definitions; "B".Sec. 105. (1) "Business activity" means a transfer of legal or equitable title to or rental of property, whether real, personal, or mixed,...
• Section 208.1107 Definitions; C, D.
  208.1107 Definitions; C, D.Sec. 107. (1) "Certificated credit" means any of the following: (a) A tax voucher certificate that has been issued to a taxpayer...
• Section 208.1109 Definitions; E And F.
  208.1109 Definitions; E and F.Sec. 109. (1) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. A person from whom...
• Section 208.1111 Definitions; G To O.
  208.1111 Definitions; G to O.Sec. 111. (1) "Gross receipts" means the entire amount received by the taxpayer as determined by using the taxpayer's method of...
• Section 208.1113 Definitions; P And R.
  208.1113 Definitions; P and R.Sec. 113. (1) "Partner" means a partner or member of a partnership. (2) "Partnership" means a taxpayer that is required to...
• Section 208.1115 Definitions; "S".
  208.1115 Definitions; "S".Sec. 115. (1) "Sale" or "sales" means, except as provided in subdivision (e), the amounts received by the taxpayer as consideration from the...
• Section 208.1117 Definitions; T, U.
  208.1117 Definitions; T, U.Sec. 117. (1) "Tangible personal property" means that term as defined in section 2 of the use tax act, 1937 PA 94,...

Last modified: October 10, 2016