Sec. 2. For the purposes of this ordinance, the words, terms and phrases set forth in sections 3 to 9 and their derivations have the meaning given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number include the plural. "Shall" is always mandatory and not merely directory. "May" is always directory.
Mich. Comp. Laws § 141.602
Uniform city income tax ordinance; rules of construction, definitions
Applied in 2 court decisions — leading case Multimatic, Inc. v. Faurecia Interior Systems USA, Inc. (2009)
Most recently applied in Multimatic, Inc. v. Faurecia Interior Systems USA, Inc. (December 2009)
1964, Act 284, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.