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Public Act Number: 145
Public Act Year: 2007
Document Type(s): MCLs
(16 results found)
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Document Type Description
Act 36 of 2007 Statute MICHIGAN BUSINESS TAX ACT (208.1101 - 208.1601)
***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** ***** Act 36 of 2007 THIS ACT IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
Section 208.1105 Section Definitions; "B".
Section 208.1111 Section Definitions; G to O.
Section 208.1113 Section Definitions; P and R.
Section 208.1201 Section Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions.
Section 208.1239 Section Insurance company; tax credit equal to 65%.
Section 208.1265 Section Financial institution; tax base; net capital; computation; determination; unitary business group of financial institutions; change in organization; combination of financial institutions.
Section 208.1281 Section Annual surcharge; imposition; levy; "Michigan personal income" defined; limitation on amount; applicability; administration, collection, and enforcement.
Section 208.1403 Section Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under MCL 208.1405; taxpayer engaged in furnishing electric and gas utility service.
Section 208.1405 Section Taxpayer's research and development expenses; tax credit; limitation; definition.
Section 208.1409 Section Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions.
Section 208.1413 Section Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions.
Section 208.1445 Section Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined.
Section 208.1447 Section Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined.
Section 208.1451 Section Tax credit; excess amount; refund prohibited; definitions.
Section 208.1515 Section Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined.