Sec. 103.
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.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
Structure Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-1 - Part 1 (206.1...206.532)
281-1967-1-3 - Chapter 3 (206.101...206.195)
Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
Section 206.102 - Income Producing Activities Solely in State.
Section 206.103 - Taxable Income Partly Attributable to State.
Section 206.105 - Allocation and Apportionment of Business Income Taxable in Another State.
Section 206.111 - Rents and Royalties; Allocation.
Section 206.112 - Capital Gains and Losses.
Section 206.113 - Interest and Dividends; Allocation.
Section 206.114 - Patent and Copyright Royalties; Allocation.
Section 206.115 - Apportionment of Business Income; Exception; Calculation.
Section 206.116-206.120 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.121 - Sales Factor; Determination.
Section 206.122 - Sales of Tangible Personalty Within Michigan.
Section 206.123 - Sales Other Than Sales of Tangible Personalty Within State.
Section 206.125 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.131 - Transportation Services; Sections Applicable.
Section 206.132 - Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income.
Section 206.133 - Transportation of Oil by Pipeline; Taxable Income.
Section 206.134 - Transportation of Gas by Pipeline; Taxable Income.
Section 206.151 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.191 - Sales Not Exceeding $100,000; Taxable Income.
Section 206.195 - Alternative Methods of Allocation and Apportionment; Approval.