Michigan Compiled Laws

Mich. Comp. Laws § 206.105 (2026)

Allocation and apportionment of business income taxable in another state.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.105 Allocation and apportionment of business income taxable in another state.

Sec. 105.

For purposes of allocation and apportionment of income from business activity under this part, a taxpayer is taxable in another state if (a) in that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax, or (b) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

Notes of Decisions

Cited in 6 cases, 1981–2013 · leading case: Tad Malpass v. Dep't of Treasury, 833 N.W.2d 272 (Mich. 2013).

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Tad Malpass v. Dep't of Treasury, 833 N.W.2d 272 (Mich. 2013). · cites it 3× “[ 37 ] MCL 206.105 specifies when a taxpayer’s income is taxable in another state and, thus, required to be allocated and apportioned under § 103.”

Chocola v. Dep't of Treasury, 369 N.W.2d 843 (Mich. 1985). “[MCL 206.105; MSA 7.557(1105).] Sec. 110. (1) In the case of a resident individual, estate or trust all taxable income from any source whatsoever, except that attributable to another state under the provisions of sections 111 to 115 and subject to the credit provisions of…”

Grunewald v. Dep't of Treasury Wortley, 305 N.W.2d 269 (Mich. Ct. App. 1981). “The limited partnership income in the present case falls under the category of income from business activity taxable both within and without this state. A taxpayer is taxable in another state where that state has jurisdiction to subject him to an income tax, whether it does so…”

Detroit Bank & Trust Co. v. Dep't of Treasury, 377 N.W.2d 425 (Mich. Ct. App. 1985). · cites it 2× “” MCL 206.105; MSA 7.557(1105). Section 71(1) of the Income Tax Act of 1967 imposed a 9.”

Wilson v. Dep't of Treasury, 333 N.W.2d 3 (Mich. Ct. App. 1982). “” MCL 206.105; MSA 7.557(1105). "(1) In the case of a resident individual, estate or trust all taxable income from any source whatsoever, except that attributable to another state under the provisions of sections 111 to 115 and subject to the credit provisions of section 255, is…”

Est. of Thomas M Wheeler v. Dep't of Treasury (Mich. 2013). · cites it 3× “36 The statutory basis for taxing out-of-state income is § 103, which states: 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…”

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