{"data":{"id":"us-mi/mich.-comp.-laws-208.152","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.152","heading":"Proration.","body":"2. Tax at Zero-Rate After Effective Date\n\nSec. 2. The department of treasury shall prorate the liability for the tax imposed under the single business tax act as necessary to impose the equivalent of a tax at the rate of zero on business activity after December 31, 2007.","path":["MI Code","Chapter 208","Act Act-325-of-2006"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-152","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"1d76538e205a09e1ef4ad9a4e20530e954f0ce3de1100eea19e9222b919f03bf","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.151","next":"us-mi/mich.-comp.-laws-208.153"},"notice":"GroundRules: Original legal text. Not legal advice."}