Michigan § 141.619 - Partial business activity in city; separate accounting method.
Full text of Michigan Michigan Compiled Laws § 141.619 — Partial business activity in city; separate accounting method., with citation guidance and answers to common questions.
§ 141.619. Partial business activity in city; separate accounting method.
The taxpayer may petition for and the administrator may grant approval of, or the administrator may require, the separate accounting method. If such method is petitioned for the administrator may require a statement, explaining the manner in which the apportionment will be made, in sufficient detail to determine whether the net profits attributable to the city will be apportioned with reasonable accuracy.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.619
What does Michigan Compiled Laws § 141.619 cover?
Section 141.619 ("Partial business activity in city; separate accounting method.") 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 § 141.619?
A common citation format is "Michigan Compiled Laws § 141.619" (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 § 141.619 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.