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Form a Business

Taxpayer; scope.

MCL 208.1400
in effect
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208.1400. Taxpayer; scope. Sec. 400. For purposes of this chapter, taxpayer does not include a person subject to the tax imposed under chapter 2A or 2B unless specifically included in the section. 2007, Act 36, Eff. Jan. 1, 2008 [Compiler] Enacting section 1 of Act 36 of 2007 provides: [Compiler] "Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." [PopularName] MBT [Provisional] ***** 208.1400 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-208-1400Fetched: 10/20/2026

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