§ 206.133

206.133 Transportation of oil by pipeline; taxable income. Sec. 133. 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. History: 1967, Act 281, Eff. Oct. 1, 1967