2006 Michigan Compiled Laws - Mich. Comp. Laws § 206.16 Person; definition.

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967


206.16 Person; definition.

Sec. 16.

"Person" includes any individual, firm, association, corporation, receiver, estate, trust or any other group or combination acting as a unit, and the plural as well as the singular number.


History: 1967, Act 281, Eff. Oct. 1, 1967



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