Mich. Comp. Laws » Michigan Compiled Laws / Chapter 208 / Act 36 of 2007

Mich. Comp. Laws § 208.1101

Short title; legislative intent.

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MICHIGAN BUSINESS TAX ACT


Act 36 of 2007


208.1101 Short title; legislative intent.

Sec. 101.

    (1) This act shall be known and may be cited as the "Michigan business tax act".

    (2) It is the intent of the legislature that the tax levied under this act and the various credits available under this act will serve to improve the economic condition of this state, foster continued and diverse economic growth in this state, and enable this state to compete fairly and effectively in the world marketplace for economic development opportunities that will provide for and protect the health, safety, and welfare of the citizens of this state, now and in the future.

History: 2007, Act 36, Eff. Jan. 1, 2008

Compiler's Notes:

    Enacting section 1 of Act 36 of 2007 provides:

    "Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."

    Enacting section 1 of Act 39 of 2011 provides:

    "Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."

PopularName Notes:

MBT
Notes of Decisions
Cited in 42 cases (8 in the last 5 years), 2011–2024 · leading case: International Business MacHines Corp. v. Department of Treasury
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International Business MacHines Corp. v. Department of Treasury (2014) mich · cites it 15× “, and was instead required to apportion its income using the sales-factor formula in the Business Tax Act, MCL 208.1101 et seq., when calculating its state taxes for 2008.”
Watts Regulator Company v. Department of Treasury (2016) michctapp · cites it 3× “The act amended the Compact so that a multistate taxpayer subject to the Michigan Business Tax Act (MBTA), MCL 208.1101 et seq., or the Income Tax Act of 1967, MCL 206.”
International Business MacHines Corp. v. Department of Treasury (2016) michctapp “,\ for its 2008 Michigan taxes, or whether it was required to use the sales-factor apportionment formula under the Michigan Business Tax Act (BTA)[, MCL 208.1101 et seq]. The Department. . .”
Total Armored Car Service Inc v. Department of Treasury (2018) michctapp “The Michigan Business Tax Act (BTA), MCL 208.1101 et seq., imposes a business income tax, MCL 208.”
Ashley Capital, LLC v. Department of Treasury (2015) michctapp · cites it 2× “Plaintiff, Ashley Capital, LLC, filed an action in the Court of Claims, asserting that defendant, Department of Treasury (the Department), improperly calculated the tax owed by Ashley Capital under the former Michigan Business Tax Act (BTA), MCL 208.1101 et seq., for the tax…”
Midland Cogeneration Venture Ltd Partnership v. Robert Naftaly (2011) mich “4 Changes to the Michigan Business Tax Act (MBTA), MCL 208.1101 et seq., effective in tax year 2008 provide for credit against MBTA liability for property taxes paid on a tax parcel classified as industrial personal property.”
Gillette Commercial Operations North America & Subsidiaries v. Department of Treasury (2015) michctapp “581, in calculating its 2008 tax liability to the State of Michigan, or whether it was required to use the apportionment formula provided in the Michigan Business Tax Act, MCL 208.1101 et seq.; (2) whether § 301 of the Michigan Business Tax Act, MCL 208.”
LaBELLE MANAGEMENT, INC v. DEPARTMENT OF TREASURY (2016) michctapp “” There additionally is no dispute that there is insufficient direct ownership to give rise to a unitary business group.”
Andersons Albion Ethanol LLC v. Department of Treasury (2016) michctapp “Defendant, Department of Treasury (the Department), appeals as of right the ruling of the Tax Tribunal (the Tribunal) in favor of plaintiff, The Andersons Albion Ethanol LLC (Andersons), in this case involving a tax credit under the Michigan Business Tax Act, MCL 208.1101 et…”
Gillette Commercial Operations North America & Subsidiaries v. Department of Treasury (2016) mich “Effective January 1,2008, the Legislature enacted the Michigan Business Tax Act (BTA), MCL 208.1101 et seq., 2007 PA 36 , which provided that “each tax base established under this act shall be apportioned in accordance with this chapter.”
Uniloy Milacron USA Inc. v. Department of Treasury (2012) michctapp “Defendant also argues that the Court of Claims improperly relied on a draft revenue administrative bulletin (RAB) issued by defendant that interpreted the current Michigan Business Tax Act, MCL 208.1101 et seq. We disagree. An RAB is “issued under MCL 205.”
Hudsonville Creamery & Ice Cream Co. v. Department of Treasury (2016) michctapp “1437(18) of the Michigan Business Tax Act (MBTA), MCL 208.1101 et seq. 1 Because the common understanding of the term “credit” as it is used in MCL 208.”
Show all 42 citing cases →
— Mich. Comp. Laws § 208.1101(1) — 1 case
Ashley Capital, LLC v. Department of Treasury (2015) michctapp “Plaintiff, Ashley Capital, LLC, filed an action in the Court of Claims, asserting that defendant, Department of Treasury (the Department), improperly calculated the tax owed by Ashley Capital under the former Michigan Business Tax Act (BTA), MCL 208.1101 et seq., for the tax…”
— Mich. Comp. Laws § 208.1101(2) — 1 case
Vectren Infrastructure Services Corp v. Department of Treasury (2023) mich
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