# MCL 206.661

MCL 206.661, “Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state”, 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/01a0d566-1392-71f6-a487-0c08eaababf2>

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-206-661](https://ontology.bommaritollc.com/id/01a0d566-1393-7135-9856-fb393d0a7a1d)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-661](https://ontology.bommaritollc.com/id/01a0d566-1392-71f6-a487-0c07090700b8)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.661
- `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`: Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-661](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-661)
- `skos:prefLabel`: MCL 206.661

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-661) (www.legislature.mi.gov)

## Pointing here

- Amended by (2; `eli:amends`):
  - [2011 PA 191](https://ontology.bommaritollc.com/id/01a0d565-45df-7378-a473-64f0ffa5f56e)
  - [2011 PA 310](https://ontology.bommaritollc.com/id/01a0d565-45e0-7464-8426-f012708b4c01)
- 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 206.661. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-1392-71f6-a487-0c08eaababf2
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.