# MCL 206.625

MCL 206.625, “Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign…”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (Income Tax Act of 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-1321-7478-83a2-7a6b3c0e37e4>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) › [1967 PA 281, Part 2](https://ontology.bommaritollc.com/id/01a0e4d7-f76c-737a-9a5b-4640e88db1e9)

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

- `adms:identifier`: [mcl-object mcl-206-625](https://ontology.bommaritollc.com/id/01a0d566-1322-72a6-adf2-93f4fa6f3308)
- `eli:cites`:
  - [1969 PA 317](https://ontology.bommaritollc.com/id/01a0d565-241f-767a-9c79-f5545ccba8d4)
  - [MCL 206.501](https://ontology.bommaritollc.com/id/01a0d566-12f0-758d-a1cd-350f29fa1e68)
  - [MCL 206.623](https://ontology.bommaritollc.com/id/01a0d566-12fa-7034-856a-23b9a8539c3f)
  - [MCL 418.611](https://ontology.bommaritollc.com/id/01a0d566-2fc4-70b1-8b5a-d8d998ae18c3)
- `prov:wasDerivedFrom`:
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625](https://ontology.bommaritollc.com/id/01a0d566-1321-7478-83a2-7a6a0b4c67e6)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625](https://ontology.bommaritollc.com/id/01a0e4d8-575b-76e9-bd05-43919dd8af1b)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625](https://ontology.bommaritollc.com/id/01a0e5ac-0993-7429-a8b2-e2fe54604c18)
- `schema:isPartOf`:
  - [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
  - [1967 PA 281, Chapter 11](https://ontology.bommaritollc.com/id/01a0e4d7-f76f-772b-a331-ddd29fd037f5)
- `schema:legislationIdentifier`: MCL 206.625
- `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`: Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625)
- `skos:prefLabel`: MCL 206.625

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-625) (www.legislature.mi.gov)

## Pointing here

- Amended by (3; `eli:amends`):
  - [2011 PA 175](https://ontology.bommaritollc.com/id/01a0d565-45ca-77d8-9fe0-94556c59b7aa)
  - [2014 PA 15](https://ontology.bommaritollc.com/id/01a0d565-45cb-75f9-b17d-f7d92b91add9)
  - [2017 PA 216](https://ontology.bommaritollc.com/id/01a0d565-45cb-75f9-b17d-f7e406e8b2a3)
- Its changes, from (1; `eli:changes`):
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)

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Cite as: MCL 206.625. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-1321-7478-83a2-7a6b3c0e37e4
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.