Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Michigan · Chapter 206 — Income Tax Act of 1967

206.26 “Taxpayer” defined.

64 words·~1 min read·/mi/chapter-206/206-26

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

206.26 “Taxpayer” defined.
Sec. 26.
"Taxpayer" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 50 , Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2016, Act 158 , Eff. July 1, 2016
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.