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"Dependent" Defined - Mich. Comp. Laws Section 206.30e

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INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967


206.30e "Dependent" defined.

Sec. 30e.

As used in section 30(3), "dependent" means an individual for whom the taxpayer may claim a dependency exemption on the taxpayer's federal income tax return pursuant to the internal revenue code.


History: Add. 2000, Act 43, Eff. Oct. 11, 2000

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Last modified: January 3, 2008