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Code · Michigan · Chapter 206 — Income Tax Act of 1967

206.134 Transportation of gas by pipeline; taxable income.

77 words·~1 min read·/mi/chapter-206/206-134

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206.134 Transportation of gas by pipeline; taxable income.
Sec. 134.
In the case of taxable income derived from the transportation of gas by pipeline, net income attributable to Michigan shall be that portion of the taxable income of the taxpayer derived from the pipeline transportation of gas everywhere that the thousand cubic feet miles transported in Michigan bear to the thousand cubic feet miles transported by the taxpayer everywhere.
History: 1967, Act 281, Eff. Oct. 1, 1967
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