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the Michigan Compiled Laws
2011 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 167 of 1933 — GENERAL SALES TAX ACT (205.51 - 205.78)
Section 205.58 — Consolidated returns.
Universal Citation:
MI Comp L § 205.58 (1996 through Reg Sess)
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GENERAL SALES TAX ACT (EXCERPT)
Act 167 of 1933
205.58 Consolidated returns.
Sec. 8.
Any person engaging in 2 or more places in the same business or businesses taxable under this act, shall file a consolidated return covering all the business activities engaged in within this state.
History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.58 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
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