Michigan § 141.618 - Partial business activity in city; apportionment of net profit.
Full text of Michigan Michigan Compiled Laws § 141.618 — Partial business activity in city; apportionment of net profit., with citation guidance and answers to common questions.
§ 141.618. Partial business activity in city; apportionment of net profit.
When the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the city, shall be determined under either section 19, sections 20 to 24, or section 25.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.618
What does Michigan Compiled Laws § 141.618 cover?
Section 141.618 ("Partial business activity in city; apportionment of net profit.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 141.618?
A common citation format is "Michigan Compiled Laws § 141.618" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 141.618 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.