Sec. 26. "Taxpayer" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.
Mich. Comp. Laws § 206.26, under INCOME TAX ACT OF 1967.
Mich. Comp. Laws § 206.26
Sec. 26. "Taxpayer" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.