Michigan Compiled Laws

Mich. Comp. Laws § 208.1103 (2026)

Terms; meanings and references.

✓ current as of July 2026

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MICHIGAN BUSINESS TAX ACT

Act 36 of 2007

208.1103 Terms; meanings and references.

Sec. 103.

A term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.

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 The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any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 5 cases (1 in the last 5 years), 2016–2024 · leading case: Labelle Mgmt., Inc v. Dep't of Treasury, 888 N.W.2d 260 (Mich. Ct. App. 2016).

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Labelle Mgmt., Inc v. Dep't of Treasury, 888 N.W.2d 260 (Mich. Ct. App. 2016). “But it does provide that “[a] term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly…”

Hudsonville Creamery & Ice Cream Co. v. Dep't of Treasury, 887 N.W.2d 641 (Mich. Ct. App. 2016). · cites it 2× “MCL 208.1103 provides that when a term is not defined in the MBTA, that term “shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly…”

Labelle Mgmt. Inc v. Dep't of Treasury (Mich. Ct. App. 2016). “But it does provide that “[a] term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly…”

Kojaian Mgmt. Corp & Affiliates v. Dep't of Treasury (Mich. Ct. App. 2019). “See MCL 208.1103; MCL 208.1105(2); and MCL 208.”

Michigan Bell Tel. Co. v. Dep't of Treasury (Mich. Ct. App. 2024). “[MCL 208.1103; MCL 206.601.] It is evident that the SBTA, MBTA, and CITA defined their tax bases in similar ways.”

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