MCL - Section 206.26

Download Section
Chapter 206
Act 281 of 1967
281-1967-1
281-1967-1-1
Previous Section
Next Section
INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967


206.26 “Taxpayer” defined.

Sec. 26.

    "Taxpayer" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.


History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 50, Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2016, Act 158, Eff. July 1, 2016