Mich. Admin. Code R 141.1 — Definitions

Rule 1. (1) As used in these rules:
(a) "Act" means Act No. 100 of the Public Acts of 1990, being S141.1151 et seq. of
the Michigan Compiled Laws, and known as the city utility users tax act.
(b) "Bureau" means the bureau of revenue of the Michigan department of treasury.
(c) "Commissioner" means the state commissioner of revenue and the
designees of the commissioner.
(2) Words defined in the act have the same meanings when used in these rules.