Michigan Compiled Laws 36-2007-3 Chapter 3 (208.1301...208.1311)

• Section 208.1301 Tax Base; Apportionment; Allocation; Taxpayer Subject To Tax In Another State; Circumstances.
  208.1301 Tax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances.Sec. 301. (1) Except as otherwise provided in this act, each tax base...
• Section 208.1303 Sales Factor; Calculation.
  208.1303 Sales factor; calculation.Sec. 303. (1) Except as otherwise provided in subsection (2) and section 311, the sales factor is a fraction, the numerator of...
• Section 208.1305 Taxpayer; Determination Of Sales.
  208.1305 Taxpayer; determination of sales.Sec. 305. (1) Sales of the taxpayer in this state are determined as follows: (a) Sales of tangible personal property are...
• Section 208.1307 Spun Off Corporation; Calculation Of Sales Factor; Election; Definitions.
  208.1307 Spun off corporation; calculation of sales factor; election; definitions.Sec. 307. (1) Notwithstanding sections 303 and 305, a spun off corporation that qualified to calculate...
• Section 208.1309 Apportionment; Petition; Alternate Method; Rebuttable Presumption That Apportionment Provisions Fairly Represent Business Activity; Return Or Amended Return Not Considered As Petition.
  208.1309 Apportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petition.Sec. 309. (1) If...
• Section 208.1311 Receipts; Source.
  208.1311 Receipts; source.Sec. 311. All other receipts not otherwise sourced under this act shall be sourced based on where the benefit to the customer is...

Last modified: October 10, 2016