Michigan Compiled Laws 281-1967-2-10 Chapter 10 (206.601...206.611)

• Section 206.601 Meanings Of Terms; Other Provisions.
  A term used in this part and not defined differently shall have the same meaning as when used in comparable context in the laws...
• Section 206.603 Definitions; A, B.
  (1) "Affiliated group" means that term as defined in section 1504 of the internal revenue code except that it shall include all United States...
• Section 206.605 Definitions; C To E.
  (1) "Corporation" means a person that is required or has elected to file as a C corporation as defined under section 1361(a)(2) and section...
• Section 206.607 Definitions; F To M.
  (1) "Federal taxable income" means taxable income as defined in section 63 of the internal revenue code, except that federal taxable income shall be...
• Section 206.609 Definitions; P To S.
  (1) "Person" means an individual, bank, financial institution, insurance company, association, corporation, flow-through entity, receiver, estate, trust, or any other group or combination of...
• Section 206.611 Definitions; T To U.
  (1) "Tangible personal property" means that term as defined in section 2 of the use tax act, 1937 PA 94, MCL 205.92. (2) "Tax"...

Last modified: October 10, 2016