MCL - Section 206.102

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Chapter 206
Act 281 of 1967
281-1967-1
281-1967-1-3
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INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967


206.102 Income producing activities solely in state.

Sec. 102.

    In the case of taxable income of a taxpayer whose income-producing activities are confined solely to this state, the entire taxable income of such taxpayer shall be allocated to this state, except as otherwise expressly provided in this part.


History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012