{"data":{"id":"us-mi/mich.-comp.-laws-206.817","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.817","heading":"Tax base; apportionment; business activity of the flow-through entity; chapter 3.","body":"Sec. 817.\n\n(1) Except as otherwise provided in this part, the business income tax base established under this part shall be apportioned in accordance with allocation and apportionment provisions in chapter 3.\n\n(2) For a taxpayer that has a direct, or indirect through 1 or more other flow-through entities, ownership interest or beneficial interest in a flow-through entity, the taxpayer's business income that is directly attributable to the business activity of the flow-through entity shall be apportioned to this state using an apportionment factor determined under chapter 3 based on the business activity of the flow-through entity.\n\n(3) A taxpayer is subject to tax in another state in either of the following circumstances:\n\n(a) The taxpayer is subject to, or would be subject to, if the taxpayer was not a flow-through entity, a business privilege tax, 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.\n\n(b) That state has jurisdiction to subject the taxpayer to 1 or more of the taxes listed in subdivision (a) regardless of whether, in fact, that state does or does not subject the taxpayer to that tax.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-817","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"0bda5f3e342c09f7c3c660a6a93a067960de204f7825d758ad50566592a75e76","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.815","next":"us-mi/mich.-comp.-laws-206.819"},"notice":"GroundRules: Original legal text. Not legal advice."}