MICHIGAN BUSINESS TAX ACT
- Section 208.1101 - [Repealed 12/31/2031- see note regarding contingent repeal] Short title; legislative intent
- Section 208.1103 - [Repealed 12/31/2031- see note regarding contingent repeal] Terms; meanings and references
- Section 208.1105 - [Repealed 12/31/2031- see note regarding contingent repeal] Definitions; "B"
- Section 208.1107 - [Repealed 12/31/2031] Definitions; C and D
- Section 208.1109 - [Repealed 12/31/2031] Definitions; E and F
- Section 208.1111 - [Repealed 12/31/2031] Definitions; G to O
- Section 208.1113 - [Repealed 12/31/2031] Definitions; P and R
- Section 208.1115 - [Repealed 12/31/2031] Definitions; S
- Section 208.1117 - [Repealed 12/31/2031] Definitions; T, U
- Section 208.1200 - [Repealed 12/31/2031] Taxpayer; nexus to state; "actively solicits" and "physical presence" defined
- Section 208.1201 - [Repealed 12/31/2031] Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions
- Section 208.1203 - [Repealed 12/31/2031] Modified gross receipts tax; levy; imposition; "modified gross receipts tax base" explained; deduction; remittance; residential rental units; definitions
- Section 208.1207 - [Repealed 12/31/2031] Tax exemptions; farmers' cooperative corporation; foreign person subject to tax; calculation of business income tax base; definitions
- Section 208.1235 - [Repealed 12/31/2031] Insurance companies; tax payment; determination; direct premiums; exceptions; tax in lieu of privilege or franchise fees or taxes; nonapplicability of tax to MCL 500.4601 to 500.4673 and MCL 500.4701 to 500.4747
- Section 208.1237 - [Repealed 12/31/2031] Insurance company; tax credit; amounts; use of assessments from preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan
- Section 208.1239 - [Repealed 12/31/2031] Insurance company; tax credit equal to 50% examination fees; amount; limitation
- Section 208.1241 - [Repealed 12/31/2031] Insurance Company Subject to Worker's Disability Compensation Act of 1969; Tax Credit; Amount; Refund in Excess of Tax Liability
- Section 208.1243 - [Repealed 12/31/2031] Insurance Company; Tax; Imposition; Tax Year As Calendar Year; Filing Annual Return; Calculation of Estimated Payment; Disclosure of Tax Return
- Section 208.1261 - [Repealed 12/31/2031] Definitions
- Section 208.1263 - [Repealed 12/31/2031] Financial Institution Subject to Franchise Tax; Nexus
- Section 208.1265 - [Repealed 12/31/2031] Financial institution; tax base; net capital; computation; determination; unitary business group of financial institutions; change in organization; combination of financial institutions
- Section 208.1267 - [Repealed 12/31/2031] Financial institution; tax base; allocation within state; apportionment within and outside state; circumstances; gross business factor; election to continue apportionment of tax within and outside state
- Section 208.1269 - [Repealed 12/31/2031] Financial Institution; Gross Business
- Section 208.1281 - [Repealed 12/31/2031] Annual surcharge; imposition; levy; "Michigan personal income" defined; limitation on amount; applicability; administration, collection, and enforcement
- Section 208.1301 - [Repealed 12/31/2031] Tax Base; Apportionment; Allocation; Taxpayer Subject to Tax in Another State; Circumstances
- Section 208.1303 - [Repealed 12/31/2031] Sales Factor; Calculation
- Section 208.1305 - [Repealed 12/31/2031] Taxpayer; determination of sales
- Section 208.1307 - [Repealed 12/31/2031] Spun off Corporation; Calculation of Sales Factor; Election; Definitions
- Section 208.1309 - [Repealed 12/31/2031] Apportionment; Petition; Alternate Method; Rebuttable Presumption That Apportionment Provisions Fairly Represent Business Activity; Return or Amended Return Not Considered As Petition
- Section 208.1311 - [Repealed 12/31/2031] Receipts; Source
- Section 208.1400 - [Repealed 12/31/2031] Taxpayer; Scope
- Section 208.1401 - [Repealed 12/31/2031] Application of Unused Carryforward
- Section 208.1403 - [Repealed 12/31/2031] Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under MCL 208.1405; taxpayer engaged in furnishing electric and gas utility service
- Section 208.1405 - [Repealed 12/31/2031] Taxpayer's research and development expenses; tax credit; limitation; definition
- Section 208.1407 - [Repealed 12/31/2031] Eligible Contribution Made by Qualified Taxpayer; Tax Credit; Application; Criteria for Review of Application; Certificate; Issuance; Contents; Limitation on Credits Granted; Agreement Requiring Compliance with Application Provisions; Refund of Excess Credit; Definitions
- Section 208.1409 - [Repealed 12/31/2031] Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions
- Section 208.1410 - [Repealed 12/31/2031] Tax credit; "eligible taxpayer" defined
- Section 208.1410a - [Repealed 12/31/2031] Tax credit; "eligible taxpayer" defined
- Section 208.1411 - [Repealed 12/31/2031] Tax Credit; Gross Receipts Greater Than $350,000.00 but Less Than $700,000.00
- Section 208.1413 - [Repealed 12/31/2031] Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions
- Section 208.1415 - [Repealed 12/31/2031] Qualified Start-up Business without Business Income for 2 Consecutive Years; Tax Credit; Total Number of Years Tax Credit Allowed; Taxpayer without Business Activity in This State; Compensation, Directors' Fees, or Distributive Shares; Limitation; Definitions
- Section 208.1417 - [Repealed 12/31/2031] Taxpayer with Gross Receipts Not Exceeding $20,000,000.00 and Certain Adjusted Business Income; Disqualification; Determination of Reduction Percentage; Tax Credit; Reduced Credit; Fraction; Filing and Payment of Tax; Inclusion of Compensation Paid by Professional Employer Organization to Officers of Client and Employees; Definitions
- Section 208.1419 - [Repealed 12/31/2031] Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of certificate and forms to annual return; payment of tax liability; transfer; use of excess amount; issuance of separate replacement tax voucher certificate; definitions
- Section 208.1421 - [Repealed 12/31/2031] Taxpayer Not Subject to MCL 206.1 to 206.532; Tax Credit; Charitable Contributions; Limitation; Refund; Definitions
- Section 208.1422 - [Repealed 12/31/2031] Taxpayer Making Charitable Contributions; Tax Credit; Limitation; Refund
- Section 208.1423 - [Repealed 12/31/2031] Taxpayer Subject to Worker's Disability Compensation Act of 1969; Tax Credit; Additional Credit; Refund
- Section 208.1425 - [Repealed 12/31/2031] Contribution to Endowment Fund of Community Foundation or Education Foundation; Tax Credit
- Section 208.1426 - [Repealed 12/31/2031] Contributions to reserve fund of fiduciary organization under the individual or family development account program act; tax credit; carrying forward excess credit; limitation; definitions
- Section 208.1427 - [Repealed 12/31/2031] Contribution to Shelter for Homeless Persons, Food Kitchen, Food Bank, or Other Entity; Tax Credit
- Section 208.1429 - [Repealed 12/31/2031] Taxpayer certified under Michigan next energy authority act; tax credit; definitions
- Section 208.1430 - [Repealed 12/31/2031] Facility developing and manufacturing photovoltaic technology; tax credit
- Section 208.1431 - [Repealed 12/31/2031] Business authorized under Michigan economic growth authority; tax credit; amount; certificate; attachment to annual return; statement; number of years; refund; effect of failure to meet requirements or removal of new jobs from state; statement as to number of new jobs created in state; limitation on total number of credits claimed in the first year; definitions
- Section 208.1431a - [Repealed 12/31/2031] Tax credit; amount; percentage of qualified supplier's or customer's payroll attributable to employees performing qualified new jobs; determination by Michigan economic growth authority; certificate; issuance; contents; failure to meet requirements or conditions; when credit may be taken; definitions
- Section 208.1431b - [Repealed 12/31/2031] Agreement with person or group of persons; tax credit; factors to be considered by Michigan economic growth authority; contents of agreement; amount of credit; issuance of certificate of designation; statement; definitions
- Section 208.1431c - [Repealed 12/31/2031] Designation as anchor companies; tax credit; certification by Michigan economic growth authority; disclosure to legislature; contents of certificate; failure to meet requirements or conditions; disposition of excess credit; definitions
- Section 208.1432 - [Repealed 12/31/2031] Agreement to manufacture polycrystalline silicon; tax credit; certificate; definitions
- Section 208.1432a - [Repealed 12/31/2031] Tax years beginning after December 31, 2011 and before January 1, 2016; tax credit; electricity; "qualified consumption of electricity" defined
- Section 208.1432b - [Repealed 12/31/2031] Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; "qualified consumption of electricity" defined
- Section 208.1432c - [Repealed 12/31/2031] For 2022 tax year; tax credit; "qualified consumption of electricity" defined
- Section 208.1432d - [Repealed 12/31/2031] For 2023 tax year; tax credit; electricity; "qualified consumption of electricity" defined
- Section 208.1433 - [Repealed 12/31/2031] Business located in renaissance zone; tax credit; tax liability attributable to illegal activity; duration of credit; refund; employment or compensation to state employee member of state administrative board or renaissance zone review board prohibited; filing of annual return; "taxpayer" defined; business activity related to casino; definitions
- Section 208.1434 - [Repealed 12/31/2031] Tax credits or voucher certificates to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitations; allowable credit; review board; specifications; issuance of certificate to taxpayer; definitions
- Section 208.1435 - [Repealed 12/31/2031] Rehabilitation of historic resource; tax credit; definitions
- Section 208.1437 - [Repealed effective for tax years that begin after 12/31/2031] Qualified taxpayer with unused credits or preapproval letter; taxpayer not receiving certificate of completion; tax credit; project $2,000,000.00 or less; project more than $2,000,000.00 but $10,000,000.00 or less; project more than $10,000,000.00; application to Michigan economic growth authority; functionally obsolete property; approval of projects; limitations; multiphase project; documentation of completed project; addition of personal property; credit assignment; designation as urban development area project; professional sports stadiums; casinos; landfills; report; total credits; definitions
- Section 208.1439 - [Repealed 12/31/2031] Qualified Low-grade Hematite Consumed in Industrial or Manufacturing Process; Tax Credit; Definitions
- Section 208.1441 - [Repealed 12/31/2031] Michigan Entrepreneurial Credit; Conditions; Definitions
- Section 208.1445 - [Repealed 12/31/2031] Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined
- Section 208.1446 - [Repealed 12/31/2031] Ownership, operation, or control of exhibition open to public; tax credit
- Section 208.1447 - [Repealed 12/31/2031] Tax credit equal to 0.535 per cent of taxpayer's compensation
- Section 208.1449 - [Repealed 12/31/2031] Tax Credit Equal to 0.125% of Taxpayer's Compensation
- Section 208.1450 - [Repealed 12/31/2031] Research and development of qualified technology; tax credit; definitions
- Section 208.1450a - [Repealed 12/31/2031] Tax credit under section 34 of former 1975 PA 228; tax credit under MCL 208.1450; tax credit under MCL 208.1405
- Section 208.1451 - [Repealed 12/31/2031] Tax credit; excess amount; refund prohibited; definitions
- Section 208.1453 - [Repealed 12/31/2031] Private equity fund manager; tax credit; definitions
- Section 208.1455 - [Repealed 12/31/2031] Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of postproduction certificate of completion; confidentiality of information, records, or other data; availability of semiannual report on website; assignment of credit; submission of fraudulent or false information; annual report; definitions
- Section 208.1457 - [Repealed 12/31/2031] Qualified film and digital media infrastructure project; tax credit
- Section 208.1459 - [Repealed 12/31/2031] Eligible production company; tax credit
- Section 208.1460 - [Repealed 12/31/2031] Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions
- Section 208.1461 - [Repealed 12/31/2031] Tax credit by taxpayer other than regulated utility
- Section 208.1471 - [Repealed 12/31/2031] Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit
- Section 208.1500 - [Repealed 12/31/2031] Taxpayer with certificated credit or unused carryforward
- Section 208.1501 - [Repealed 12/31/2031] Estimated Return and Payment
- Section 208.1503 - [Repealed 12/31/2031] Computation of tax for portion of year
- Section 208.1505 - [Repealed 12/31/2031] Annual or final return; date of filing; extension
- Section 208.1507 - [Repealed 12/31/2031] Return; Filing; True and Correct Copy; Amended Return
- Section 208.1508 - [Repealed 12/31/2031] Overpayment of tax; filing claim for refund; limitation; assessment; appropriation
- Section 208.1509 - [Repealed 12/31/2031] Information Return Required by Internal Revenue Code; Filing Required
- Section 208.1510 - [Repealed 12/31/2031] Issuance of certificate of completion, assignment certificate, or component completion certificate or certificate of completed rehabilitation, assignment certificate, or reassignment certificate; refundable credit; refundable voucher certificate; assignment or reassignment of tax credit
- Section 208.1511 - [Repealed 12/31/2031] Unitary business group; filing
- Section 208.1512 - [Repealed 12/31/2031] Disregarded entity; classification; filing amended return; treatment as person separate from owner
- Section 208.1513 - [Repealed 12/31/2031] Administration of Tax; Rules; Forms; Preparation and Publication of Statistics
- Section 208.1515 - [Repealed 12/31/2031] Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined
- Section 208.1517 - [Repealed 12/31/2031] Implementation of Act; Appropriation; Carrying Forward Unexpended Funds
- Section 208.1519 - [Repealed 12/31/2031] Severability of Provisions
- Section 208.1601 - [Repealed]