***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
Sec. 519.
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.
History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
Structure Michigan Compiled Laws
Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)
36-2007-5 - Chapter 5 (208.1500...208.1601)
Section 208.1500 - Taxpayer With Certificated Credit or Unused Carryforward.
Section 208.1501 - Estimated Return and Payment.
Section 208.1503 - Computation of Tax for Portion of Year.
Section 208.1505 - Annual or Final Return; Date of Filing; Extension.
Section 208.1507 - Return; Filing; True and Correct Copy; Amended Return.
Section 208.1509 - Information Return Required by Internal Revenue Code; Filing Required.
Section 208.1511 - Unitary Business Group; Filing.
Section 208.1513 - Administration of Tax; Rules; Forms; Preparation and Publication of Statistics.
Section 208.1517 - Implementation of Act; Appropriation; Carrying Forward Unexpended Funds.