Mich. Comp. Laws § 206.601

Current through Public Act 39 of the 2024 Legislative Session
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 of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this part to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.

MCL 206.601

Added by 2011, Act 38,s 2-1, eff. 1/1/2012.