Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.451 — Definitions
Rule 1. As used in these rules:
(a) "Act" means Act No. 327 of the Public Acts of 1993, as amended, being
§205.421 et seq. of the Michigan Compiled Laws.
(b) "Licensed wholesaler or unclassified acquirer" means a wholesaler or
unclassified acquirer who possesses such license issued under the act by the department
during the current licensing year and whose license is not suspended or revoked by
the department.
Source: official text