Section 208.1400 - Taxpayer; scope.
MICHIGAN BUSINESS TAX ACT (EXCERPT)
Act 36 of 2007
208.1400 Taxpayer; scope.
Sec. 400.
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.
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