{"data":{"id":"us-mi/mich.-comp.-laws-141.619","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.619","heading":"Partial business activity in city; separate accounting method.","body":"Sec. 19.\n\nThe taxpayer may petition for and the administrator may grant approval of, or the administrator may require, the separate accounting method. If such method is petitioned for the administrator may require a statement, explaining the manner in which the apportionment will be made, in sufficient detail to determine whether the net profits attributable to the city will be apportioned with reasonable accuracy.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-619","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"fc33b44fbc094361ee074b97859283ed6cb451b2669ae71546bbdee317622453","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.618","next":"us-mi/mich.-comp.-laws-141.620"},"notice":"GroundRules: Original legal text. Not legal advice."}