{"data":{"id":"us-mi/mich.-comp.-laws-206.105","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.105","heading":"Allocation and apportionment of business income taxable in another state.","body":"Sec. 105.\n\nFor purposes of allocation and apportionment of income from business activity under this part, a taxpayer is taxable in another state if (a) in that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax, or (b) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-105","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"583d861278ce08b7bdab5d92b5632347d97ceba16e4db2e5473183941688035d","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.103","next":"us-mi/mich.-comp.-laws-206.110"},"notice":"GroundRules: Original legal text. Not legal advice."}