Mich. Comp. Laws § 208.1519

Current through Public Act 149 of the 2024 Legislative Session

Section 208.1519 - [Repealed 12/31/2031] Severability of Provisions

If a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired determines that any provision of this act that provides a deduction, credit, or exemption with respect to employment, persons, services, investment, or any other activity that is limited only to this state is unconstitutional or applies to employment, persons, services, investment, or any other activity outside of this state, that credit, deduction, or exemption shall be severed and shall not be in effect for any other tax year for which the final order shall apply, and the remaining provisions of this act shall remain in effect.

MCL 208.1519

Repealed by 2019, Act 90,s 7, eff. 12/31/2031.

Repealed by 2011, Act 39,s 7, eff. on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed.

Added by 2007, Act 36,s 66, eff. 1/1/2008.

Repealed effective 12/31/2031 -- Enacting section 1 of 2019, Act 90 provides: "The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective for tax years that begin after December 31, 2031."

Contingent repeal -- See Enacting section 1 of 2011, Act 39,s 7