206.26 “Taxpayer” defined.
Sec. 26.
“Taxpayer” means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.
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