Income producing activities solely in state.
MCL 206.102
in effect206.102. Income producing activities solely in state.
Sec. 102.
In the case of taxable income of a taxpayer whose income-producing activities are confined solely to this state, the entire taxable income of such taxpayer shall be allocated to this state, except as otherwise expressly provided in this part.
1967, Act 281, Eff. Oct. 1, 1967; Am. 2011, Act 38, Eff. Jan. 1, 2012
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-206-102Fetched: 10/20/2026
