| Document | Type | Description |
|---|---|---|
| Act 36 of 2007 | Statute |
MICHIGAN BUSINESS TAX ACT (208.1101 - 208.1601) ***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** ***** Act 36 of 2007 THIS ACT IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** |
| Section 208.1105 | Section | Definitions; "B". |
| Section 208.1111 | Section | Definitions; G to O. |
| Section 208.1113 | Section | Definitions; P and R. |
| Section 208.1201 | Section | Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions. |
| Section 208.1239 | Section | Insurance company; tax credit equal to 65%. |
| Section 208.1265 | Section | Financial institution; tax base; net capital; computation; determination; unitary business group of financial institutions; change in organization; combination of financial institutions. |
| Section 208.1281 | Section | Annual surcharge; imposition; levy; "Michigan personal income" defined; limitation on amount; applicability; administration, collection, and enforcement. |
| Section 208.1403 | Section | 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 | Section | Taxpayer's research and development expenses; tax credit; limitation; definition. |
| Section 208.1409 | Section | Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions. |
| Section 208.1413 | Section | Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions. |
| Section 208.1445 | Section | Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined. |
| Section 208.1447 | Section | Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined. |
| Section 208.1451 | Section | Tax credit; excess amount; refund prohibited; definitions. |
| Section 208.1515 | Section | Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined. |