Michigan Laws 206.131 – Transportation services; sections applicable
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Terms Used In Michigan Laws 206.131
- 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
The taxable income of a taxpayer whose income-producing activities consist of transportation services rendered partly within and partly without the state shall be determined under the provisions of section 132 to 134.