2006 Michigan Compiled Laws - Mich. Comp. Laws § 206.30e "Dependent" defined.

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

206.30e "Dependent" defined.

Sec. 30e.

As used in section 30(3), "dependent" means an individual for whom the taxpayer may claim a dependency exemption on the taxpayer's federal income tax return pursuant to the internal revenue code.

History: Add. 2000, Act 43, Eff. Oct. 11, 2000

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