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Michigan Corporate Income Taxes (Subscribe)
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Michigan state income tax on corporations, including state income and franchise tax nexus and doing business in Michigan, allocation and apportionment, business and nonbusiness income, consolidated and combined returns, and other Michigan corporate income tax information.
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Questions and answers regarding the new Michigan Business Tax (MBT) that is effective January 1, 2008.
http://www.michigan.gov/taxes/0,1607,7-238-47449---F,00.html
The Single Business Tax (SBT) is the only general business tax levied by the State of Michigan. When enacted in 1976 it replaced seven separate business taxes, including the corporate income tax.
http://www.michigan.gov/taxes/0,1607,7-238-43533-154440--,00.html
http://www.state.mi.us/orr/emi/admincode.asp?admincode=Department&Dpt=TY
On July 12, 2007, Governor Jennifer M. Granholm signed Public
Act 36 of 2007, officially enacting the Michigan Business Tax
(MBT), effective January 1, 2008. The Michigan Business Tax
will replace the Single Business Tax, which expires on December
31, 2007.
Includes Revenue Administrative Bulletins, Statutes, Court Cases, Legislative Updates and other legal information.
The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with nonfilers who have not been previously contacted by the Department and who meet certain other criteria. (Reference MCL 205.30c).
http://www.michigan.gov/taxes/0,1607,7-238-43549-156155--,00.html
P.A. 531 of 2002 repeals the Single Business Tax Act for tax years beginning after December 31, 2007. At that time, the Michigan Business Tax (MBT) becomes effective.
http://www.michigan.gov/taxes/0,1607,7-238-43533-154440--,00.html
