Mich. Comp. Laws § 208.152: Proration.
Where this section sits in the code
- MI Code
- Chapter 208
- Act Act-325-of-2006
2. Tax at Zero-Rate After Effective Date
Sec. 2. The department of treasury shall prorate the liability for the tax imposed under the single business tax act as necessary to impose the equivalent of a tax at the rate of zero on business activity after December 31, 2007.
Collected 2026-09-14T18:32:31Z. Source file · JSON