MCL - 281-1967-4-21
Act 281 of 1967
| Document | Type | Description |
|---|---|---|
| Section 206.811 | Section | Nexus; "actively solicits", "gross receipts", and "physical presence" defined. |
| Section 206.813 | Section | Election to pay flow-through entity tax; irrevocable; timing. |
| Section 206.815 | Section | Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members. |
| Section 206.817 | Section | Tax base; apportionment; business activity of the flow-through entity; chapter 3. |
| Section 206.819 | Section | Tax credit for allocated share of tax reported by flow-through entity; prohibition. |