Sec. 669.
All other receipts not otherwise sourced under this part shall be sourced based on where the benefit to the customer is received or, if where the benefit to the customer is received cannot be determined, to the customer's billing address.
History: Add. 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)
281-1967-2 - Part 2 (206.601...206.699)
281-1967-2-14 - Chapter 14 (206.661...206.669)
Section 206.663 - Sales Factor.
Section 206.665 - Sales; Determination; Receipts; Definitions; Borrower Located in This State.