Mich. Comp. Laws § 206.133
Transportation of oil by pipeline; taxable income.
Michigan · Michigan Compiled Laws — INCOME TAX ACT OF 1967 (Act 281 of 1967) · Status: effective
Cite this
- Citation
- Mich. Comp. Laws § 206.133, Transportation of oil by pipeline; taxable income, Michigan, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1344827
- Permanent ID
ys:prov:1344827@1- SHA-256
f19c27592ff35ca4140f4c1dff80784286083472c31f83323013167c1eebc51d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In the case of taxable income derived from the transportation of oil by pipeline, that portion of the net income of the taxpayer derived from the pipeline transportation of oil everywhere that the barrel miles transported in Michigan bear to the barrel miles transported by the taxpayer everywhere.