{"data":{"id":"us-mi/mich.-comp.-laws-208.1411","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.1411","heading":"Tax credit; gross receipts greater than $350,000.00 but less than $700,000.00.","body":"Sec. 411.\n\nA taxpayer whose gross receipts allocated or apportioned to this state are greater than $350,000.00 but less than $700,000.00, may claim a credit against the tax imposed under this act equal to the tax liability after the credit under section 417 multiplied by a fraction the numerator of which is the difference between the person's allocated or apportioned gross receipts and $700,000.00 and the denominator of which is $350,000.00.","path":["MI Code","Chapter 208","Act Act-36-of-2007"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1411","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"eb66f1308d08fdfb6bf74efaed571c28a11693e3ce89459ba9c39f6ff2e45db4","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.1410a","next":"us-mi/mich.-comp.-laws-208.1413"},"notice":"GroundRules: Original legal text. Not legal advice."}