Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 206.26 — “Taxpayer” defined

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

Last amended: 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

Source: official text