Michigan Laws 206.103 – Taxable income partly attributable to state
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Terms Used In Michigan Laws 206.103
- Shall: is a lways mandatory and "may" is always discretionary. See Michigan Laws 206.2
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
Any taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this part.