Section 206.26 - “Taxpayer” defined.
INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
206.26 “Taxpayer” defined.
Sec. 26.
“Taxpayer” means any person subject to the taxes imposed by this act, any employer required to withhold taxes on salaries and wages, or any flow-through entity required to withhold taxes on a nonresident member's share of income available for distribution.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 50, Eff. Oct. 1, 2003