Michigan § 141.624 - Partial business activity in city; business allocation percentage.
Full text of Michigan Michigan Compiled Laws § 141.624 — Partial business activity in city; business allocation percentage., with citation guidance and answers to common questions.
§ 141.624. Partial business activity in city; business allocation percentage.
Fourth, the taxpayer shall add the percentages determined in accordance with sections 21, 22 and 23 and divide the total by 3 and the result so obtained is the business allocation percentage. In determining this percentage, a factor shall be excluded from the computation only when the factor does not exist anywhere insofar as the taxpayer's business operation is concerned and, in such case, the total of the percentages shall be divided by the number of factors actually used. The business allocation percentage shall be applied to the entire net profits, wherever derived, of the taxpayer subject to the tax to determine the net profits allocable to the city.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.624
What does Michigan Compiled Laws § 141.624 cover?
Section 141.624 ("Partial business activity in city; business allocation percentage.") 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 § 141.624?
A common citation format is "Michigan Compiled Laws § 141.624" (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 § 141.624 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.