State & Local Taxes
Michigan Business Tax: Overview and Issues to Consider - footnotes
Author’s note: This article does not constitute tax, legal, or other advice from Deloitte Tax LLP, which assumes no responsibility with respect to assessing or advising the reader as to tax, legal, or other consequences arising from the reader’s particular situation.
1 Mich. Comp. Laws §§208.1201(1); 208.1203(1); 208.1200(1); 208.1117(6), 208.1201(3), 208.1203(3), 208.1511; 208.1301(2), 208.1303(1); 208.1403, 208.1405; 208.1263(1); 208.1235(2); 380.1211(1), 380.1211(4), 211.903(3).
2 Mich. Comp. Laws §§208.1203(1); 208.7(3).
3 Mich. Comp. Laws §§208.1201(1); 208.1105(2); 208.1201(2).
4 Mich. Comp. Laws §§208.1201(2)(e); 208.1201(2)(f); 208.1201(2)(h).
5 Mich. Comp. Laws §§208.1201(4).
6 Mich. Comp. Laws §§208.1403(2), referring to an insurance company described in §208.1239(2) and subject to tax under §§208.1235–208.1243.
7 Mich. Comp. Laws §208.1403(3).
8 Mich. Comp. Laws §208.1405.
9 Mich. Comp. Laws §§208.1403(1); 208.1405.
10 Ford Credit Int’l, Inc., 716 NW2d 593 (Mich. Ct. App. 2006).
11 Mich. Comp. Laws §208.1111(1).
12 Mich. Comp. Laws §§208.1111(1)(a), (b), (o).
13 Mich. Comp. Laws §§208.1113(6)(d), (e).
14 Mich. Comp. Laws §208.1303(1).
15 Mich. Comp. Laws §208.1303(2) (referred to by practitioners as the “Finnigan rule” after the California State Board of Equalization decision in Appeal of Finnigan Corp., 88-SBE-022 (8/25/88)).
16 Mich. Comp. Laws §§208.1305(2)(a); 208.53(b) (repealed, effective after 12/31/07).
17 Mich. Comp. Laws §208.1305(1)(e).
