# MCL 206.623

MCL 206.623, “Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business…”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-206-623](https://ontology.bommaritollc.com/id/01a0d566-12fb-73ba-bc99-0ee0f53e6cec)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-623](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b8b087e19b)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.623
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-623](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-623)
- `skos:prefLabel`: MCL 206.623

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-623) (www.legislature.mi.gov)

## Pointing here

- Changed by bills (18; `schema:legislationChanges`):
  - [HB 4144 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-6e17-7144-8a77-ef71c4fc1666)
  - [HB 4737 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-a1be-732f-bf5b-d6d4de37936e)
  - [HB 4795 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-09bd-7268-b23f-f303f6e4dafa)
  - [HB 5008 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-b048-74d8-9415-8731c2815afd)
  - [HB 5202 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-2614-7273-a869-ae2c7bf84b66)
  - [HB 5376 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-dbc9-776e-b0d5-7840d5da1d39)
  - [HB 5376 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-c512-712a-a55a-def61bac03f2)
  - [HB 5402 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-dc01-77b0-abc6-dae0eafca1aa)
  - [HB 5541 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-cc53-725c-b845-6583ef6fbb0a)
  - [HB 5564 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-3578-768c-85ad-8e647ea35113)
  - [HB 5925 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-fce0-77b7-a6cf-eef8012ff30e)
  - [HB 6097 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-fe41-76e7-b270-7dcdd5fa2053)
  - [HB 6105 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-f6e4-74b9-aa73-0cf9b3ff9401)
  - [HB 6134 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-07fa-753a-9a4a-0a1dcc6b2461)
  - [HB 6217 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-0038-7215-87e5-4783f0257a98)
  - [SB 1155 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-3486-775c-a544-2c34795c81eb)
  - [SB 301 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-4496-7261-afe2-c35b84baaeb6)
  - [SB 392 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-489a-76f5-aa23-9ec3148c2021)
- Amended by (5; `eli:amends`):
  - [2011 PA 312](https://ontology.bommaritollc.com/id/01a0d565-4599-7030-b78e-81352136078f)
  - [2012 PA 414](https://ontology.bommaritollc.com/id/01a0d565-4581-74cb-8d51-f289dbf0f185)
  - [2014 PA 13](https://ontology.bommaritollc.com/id/01a0d565-459a-76a7-aa60-8e4dd2e5db63)
  - [2021 PA 135](https://ontology.bommaritollc.com/id/01a0d565-4580-74d0-9320-b5371af7c905)
  - [2026 PA 39](https://ontology.bommaritollc.com/id/01a0d565-459a-76a7-aa60-8e5829c0258f)
- Its changes, from (1; `eli:changes`):
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)

---
Also as: [Turtle](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f.ttl), [JSON-LD](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f.jsonld), [N-Triples](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f.nt), [HTML](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f)
Cite as: MCL 206.623. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.