Credits 14. Do I need to have a certificated credit in order to continue filing MBT or do I have an option of filing MBT if it will result in a lower tax liability for me than what CIT will compute?

A person must have a certificated credit in order to continue filing under the MBT. In other words, only those persons or unitary business groups that have a certificated credit as defined at MCL 208.1107(1) may elect to be subject to the MBT in lieu of no liability (for the reason that the person is not subject to the CIT) or the CIT.