Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.195

Sec. 195.(1) If the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the department may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

(2) An alternative method will be effective only with approval by the department.