Mich. Comp. Laws » Michigan Compiled Laws / Chapter 500 / Act 218 of 1956
Michigan Compiled Laws

Mich. Comp. Laws § 500.476b (2026)

Taxes to which authorized insurer subject.

✓ laws through the 2026 session (checked Aug. 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 Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1519, or part 2 of the income tax act of 1967, 1967 PA 281, MCL 206.601 to 206.699, whichever is greater.

    

    

History: Add. 1987, Act 261, Imd. Eff. Dec. 28, 1987 ;-- Am. 2007, Act 187, Imd. Eff. Dec. 21, 2007 ;-- Am. 2026, Act 31, Imd. Eff. July 21, 2026

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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