Michigan Compiled Laws § 141.602 Uniform City Income Tax Ordinance; Rules Of Construction, Definitions.

141.602 Uniform city income tax ordinance; rules of construction, definitions.

Sec. 2.

For the purposes of this ordinance, the words, terms and phrases set forth in sections 3 to 9 and their derivations have the meaning given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number include the plural. “Shall” is always mandatory and not merely directory. “May” is always directory.

History: 1964, Act 284, Imd. Eff. June 12, 1964

Section: 141.601  141.602  141.603  141.604  141.605  141.606  141.607  141.608  141.609  141.611  141.611a  141.611b  141.612  141.613  141.614  Next

Last modified: October 10, 2016