# MCL 208.1201

MCL 208.1201, “Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss"…”, is an MCL section of [2007 PA 36](https://ontology.bommaritollc.com/id/01a0d565-259a-75fe-ae90-ae4b00856071); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-4319-7454-918a-a66f695c7636>

Within: [2007 PA 36](https://ontology.bommaritollc.com/id/01a0d565-259a-75fe-ae90-ae4b00856071)

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

- `adms:identifier`: [mcl-object mcl-208-1201](https://ontology.bommaritollc.com/id/01a0d566-431a-71c3-a35e-467633dd6709)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1201](https://ontology.bommaritollc.com/id/01a0d566-4319-7454-918a-a66ea51e3b91)
- `schema:isPartOf`: [2007 PA 36](https://ontology.bommaritollc.com/id/01a0d565-259a-75fe-ae90-ae4b00856071)
- `schema:legislationIdentifier`: MCL 208.1201
- `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`: Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1201](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1201)
- `skos:prefLabel`: MCL 208.1201

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1201) (www.legislature.mi.gov)

## Pointing here

- Amended by (6; `eli:amends`):
  - [2007 PA 145](https://ontology.bommaritollc.com/id/01a0d565-52d0-715f-baeb-98a6edda8f9d)
  - [2007 PA 90](https://ontology.bommaritollc.com/id/01a0d565-52d4-7616-99fc-964df14d657f)
  - [2008 PA 168](https://ontology.bommaritollc.com/id/01a0d565-52d5-71b6-8d0b-8da2778ef131)
  - [2009 PA 105](https://ontology.bommaritollc.com/id/01a0d565-52d5-71b6-8d0b-8dad99b16830)
  - [2009 PA 135](https://ontology.bommaritollc.com/id/01a0d565-52d6-7653-a13d-b69f0579d317)
  - [2012 PA 605](https://ontology.bommaritollc.com/id/01a0d565-52d6-7653-a13d-b6aad3c56ec5)
- Changed by bills (1; `schema:legislationChanges`):
  - [HB 4186 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-70b5-712b-b0c7-0f48488adb91)

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Cite as: MCL 208.1201. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-4319-7454-918a-a66f695c7636
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.