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SINGLE BUSINESS TAX ACT (EXCERPT)
Act 228 of 1975

***** 208.2 THIS SECTION IS REPEALED BY ACT 325 OF 2006 EFFECTIVE DECEMBER 31, 2007 *****

208.2 Meanings of words, phrases, and terms; references to internal revenue code.

Sec. 2.

(1) For the purposes of this act, the words and phrases defined in sections 3 to 10 shall have the meanings respectively ascribed to them in those sections.

(2) A term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.

History: 1975, Act 228, Eff. Jan. 1, 1976

Section: Previous 208.1 208.2 208.3 208.4 208.4a 208.4b-208.4c 208.5 208.5a 208.6 208.7 208.8 208.9 208.10 208.19 208.20 Next

Last modified: January 1, 2008