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Definitions; P To R - Mich. Comp. Laws Section 208.6

Legal Research Home > Michigan Lawyer > Single Business Tax Act > Definitions; P To R - Mich. Comp. Laws Section 208.6

SINGLE BUSINESS TAX ACT (EXCERPT)
Act 228 of 1975

***** 208.6 THIS SECTION IS REPEALED BY ACT 325 OF 2006 EFFECTIVE DECEMBER 31, 2007 *****

208.6 Definitions; P to R.

Sec. 6.

(1) "Person" means an individual, firm, bank, financial institution, limited partnership, copartnership, partnership, joint venture, association, corporation, receiver, estate, trust, or any other group or combination acting as a unit.

(2) "Rent" includes a lease payment or other payment for the use of any property to which the taxpayer does not have legal or equitable title.

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

Section: Previous 208.2 208.3 208.4 208.4a 208.4b-208.4c 208.5 208.5a 208.6 208.7 208.8 208.9 208.10 208.19 208.20 208.21 Next

Last modified: January 1, 2008