Legal Department - Franchise And Income Tax Formal Legal Opinions
Keyword Index

M

MAIL - TIMELINESS / POSTMARK / PRESUMPTIONS

86-SBE-088 Dexter, Greg L. May 6, 1986
64-SBE-005 Sheranian, Herond N. and Marie Jan. 7, 1964

MANUFACTURERS INVESTMENT CREDIT

10-SBE-001 NASSCO Holdings, Inc., Nov. 17, 2010
03-SBE-001-A California Steel Industries, July 9, 2003
02-SBE-006 Bronco Wine Company, Nov. 13, 2002
02-SBE-003 Jon & Rita Minnis and Milpitas Materials Company, June 20, 2003
02-SBE-002 Save Mart Supermarkets & Subsidiary, Feb. 6, 2002

MANUFACTURERS INVESTMENT CREDIT – QUALIFIED COST

03-SBE-001-A California Steel Industries, July 9, 2003

MANUFACTURERS INVESTMENT CREDIT – QUALIFIED PROPERTY

02-SBE-006 Bronco Wine Company Nov. 13, 2002
02-SBE-003 Jon & Rita Minnis and Milpitas Materials Company, June 20, 2003

MANUFACTURERS INVESTMENT CREDIT – QUALIFIED TAXPAYER

02-SBE-002 Save Mart Supermarkets & Subsidiary, Feb. 6, 2002

MANUFACTURERS INVESTMENT CREDIT – TANGIBLE PERSONAL PROPERTY

02-SBE-006 Bronco Wine Company Nov. 13, 2002

MEMBERSHIP ORGANIZATION

83-SBE- 154 Eastridge Townhouse Owners’ Assn., July 28, 1983

MIC (see MANUFACTURERS INVESTMENT CREDIT)

MICHIGAN SINGLE BUSINESS TAX

97-SBE-010 Kelly Services, Inc., and Subsidiary Corporations, May 8, 1997
94-SBE-003 Dayton Hudson Corp., Feb. 3, 1994

MINIMUM TAX (see CORPORATION MINIMUM TAX)

39-SBE-019 Serial Producing Corp., Nov. 15, 1939

MINORS

01-SBE-003 Jeremiah Xavier Spicer, et al., May 31, 2001

MORTGAGE INTEREST (see DEDUCTION – MORTGAGE INTEREST)

MOVING EXPENSES (see DEDUCTION – MOVING EXPENSES)