Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 207.101 — Definitions
Rule 1. (1) As used in these rules:
(a) "Act" means Act No. 106 of th e Public Acts of 1985, being S207.621 et seq. of
the Michigan Compiled Laws.
(b) "Department" means the department of treasury.
(c) "Operator" means a person or persons engaged in the business of providing
accommodations to transient guests.
(2) A term defined in the act has the same meaning when used in these rules.
Source: official text