Michigan § 141.620 - Partial business activity in city; business allocation percentage method.
Full text of Michigan Michigan Compiled Laws § 141.620 — Partial business activity in city; business allocation percentage method., with citation guidance and answers to common questions.
§ 141.620. Partial business activity in city; business allocation percentage method.
The business allocation percentage method shall be used if such taxpayer is not granted approval to use the separate accounting method of allocation. The entire net profits of such taxpayer earned as a result of work done, services rendered or other business activity conducted in the city shall be ascertained by determining the total "in-city" percentages of property, payroll and sales. "In-city" percentages of property, payrolls and sales, separately computed, shall be determined in accordance with sections 21 to 24.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.620
What does Michigan Compiled Laws § 141.620 cover?
Section 141.620 ("Partial business activity in city; business allocation percentage 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 § 141.620?
A common citation format is "Michigan Compiled Laws § 141.620" (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 § 141.620 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.