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




Rendered 8/15/2025 8:26 AM
Michigan Compiled Laws Complete Through PA 5 of 2025
Courtesy of legislature.mi.gov