Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 208.1400 — Taxpayer; scope

For purposes of this chapter, taxpayer does not include a person subject to the tax imposed under chapter 2A or 2B unless specifically included in the section.

Last amended: History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT

Source: official text