{"data":{"id":"us-mi/mich.-comp.-laws-206.103","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.103","heading":"Taxable income partly attributable to state.","body":"Sec. 103.\n\nAny taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this part.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-103","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"2dbc7a1712c45bbb605c5a8224c0c0da0fc2bb5e23daeb90aa6f216dd317c558","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.102","next":"us-mi/mich.-comp.-laws-206.105"},"notice":"GroundRules: Original legal text. Not legal advice."}