Michigan Compiled Laws

Mich. Comp. Laws § 500.476b (2026)

Taxes to which authorized insurer subject.

✓ current as of July 2026

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THE INSURANCE CODE OF 1956

Act 218 of 1956

500.476b Taxes to which authorized insurer subject.

Sec. 476b.

Authorized insurers are subject to the tax as provided in section 476a if applicable or the former single business tax act, 1975 PA 228, or the Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, whichever is greater.

History: Add. 1987, Act 261, Imd. Eff. Dec. 28, 1987 ;-- Am. 2007, Act 187, Imd. Eff. Dec. 21, 2007

PopularName Notes:

Act 218

Notes of Decisions

Cited in 2 cases, 1999–2006 · leading case: Tig Ins. v. Dep't of Treasury, 602 N.W.2d 839 (Mich. Ct. App. 1999).

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Tig Ins. v. Dep't of Treasury, 602 N.W.2d 839 (Mich. Ct. App. 1999). “MCL 500.476b; MSA 24.1476(2). In 1990 and 1991, TIG filed timely tax returns for its SBT and retaliatory tax liabilities and paid the corresponding taxes in full.”

Prudential Prop. & Cas. Co. v. Dep't of Treasury, 725 N.W.2d 477 (Mich. Ct. App. 2006). · cites it 3× “1 In MCL 500.476b, the statutory language clearly requires a foreign insurer to pay the greater of the tax calculated by applying the liabilities and credits found in the SBTA or the aggregate amount of financial obligations that the home state would require of a Michigan…”

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