{"data":{"id":"us-mi/mich.-comp.-laws-141.644","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.644","heading":"Federal income tax return; eliminations.","body":"Sec. 44.\n\nWhere total income, total deductions, net profits, or other figures are derived from the taxpayer's federal income tax return, any item of income not subject to the city income tax and unallowable deductions shall be eliminated in determining net income subject to the city tax. The fact that a taxpayer is not required to file a federal income tax return does not relieve him from filing a city tax return.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-644","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"e0a2b886da72c5cdabb1a4b55251605b46c692369f6d3af9531b74b573db4bd3","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.643","next":"us-mi/mich.-comp.-laws-141.645"},"notice":"GroundRules: Original legal text. Not legal advice."}