Mich. Comp. Laws § 206.103

Current through Public Act 35 of the 2024 Legislative Session

Section 206.103 - Taxable income partly attributable to state

Any taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this part.

MCL 206.103

Amended by 2011, Act 38,s 1-13, eff. 1/1/2012.

1967, Act 281, Eff. 10/1/1967 ;--Am. 1970, Act 140, Imd. Eff. 8/1/1970.