{"data":{"id":"us-mi/mich.-comp.-laws-206.195","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.195","heading":"Alternative methods of allocation and apportionment; approval.","body":"Sec. 195.\n\n(1) If the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the department may require, in respect to all or any part of the taxpayer's business activity, if reasonable:\n\n(a) Separate accounting;\n\n(b) The inclusion of 1 or more additional factors which will fairly represent the taxpayer's business activity in this state.\n\n(c) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's taxable income.\n\n(2) An alternative method will be effective only with approval by the department.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-195","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"1c5aefe6ead10d40768b593a672f6a23196f436bab3cd5c73c3cec3b709b7aeb","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.191","next":"us-mi/mich.-comp.-laws-206.2"},"notice":"GroundRules: Original legal text. Not legal advice."}