MCL - Index of 281-1967-4-21
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 281-1967-4-21 | CHAPTER 21 (206.811...206.819) |
| Section 206.811 | Nexus; "actively solicits", "gross receipts", and "physical presence" defined. |
| Section 206.813 | Election to pay flow-through entity tax; irrevocable; timing. |
| Section 206.815 | Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members. |
| Section 206.817 | Tax base; apportionment; business activity of the flow-through entity; chapter 3. |
| Section 206.819 | Tax credit for allocated share of tax reported by flow-through entity; prohibition. |