Michigan Compiled Laws
Mich. Comp. Laws § 141.619 (2026)
Partial business activity in city; separate accounting method.
✓ current as of July 2026
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CITY INCOME TAX ACT
Act 284 of 1964
141.619 Partial business activity in city; separate accounting method.
Sec. 19.
The taxpayer may petition for and the administrator may grant approval of, or the administrator may require, the separate accounting method. If such method is petitioned for the administrator may require a statement, explaining the manner in which the apportionment will be made, in sufficient detail to determine whether the net profits attributable to the city will be apportioned with reasonable accuracy.
History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2020–2024 · leading case: Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2024).
Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2024). “] Further, [w]hen the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the…”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020). “It provides that “the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the city” (emphasis added), shall be determined by the separate accounting method, MCL 141.619; the business allocation percentage…”
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