STATUTES

STATE STATUTES & CODES

MICHIGAN STATUTES AND CODES

36-2007-2 - CHAPTER 2 (208.1200...208.1207)

Section 208.1200 - Taxpayer; nexus to state; "actively solicits" and "physical presence" defined.
Section 208.1201 - Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions.
Section 208.1203 - Modified gross receipts tax; levy; imposition; "modified gross receipts tax base" explained; deduction; remittance; residential rental units; definitions.
Section 208.1207 - Tax exemptions; farmers' cooperative corporation; foreign person subject to tax; calculation of business income tax base; definitions.

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