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Get MI DoT Treasury Corporate Income Tax 2012-2023

Es effect January 1, 2012, and replaces the Michigan Business Tax (MBT), except for certain businesses that wish to retain certain certificate credits. A brief summary of the CIT follows. More detailed information will be posted in the future. The CIT is comprised of three separate taxes: a corporate income tax, a premiums tax on insurance companies, and a franchise tax on financial institutions. The CIT applies only to C corporations and entities taxed as C corporations for federal.

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