Sec. 103. A term used in this act 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 act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.
Mich. Comp. Laws § 208.1103
Terms; meanings and references
Applied in 2 court decisions — leading case LaBELLE MANAGEMENT, INC v. DEPARTMENT OF TREASURY (2016)
Most recently applied in LaBELLE MANAGEMENT, INC v. DEPARTMENT OF TREASURY (March 2016)
2007, Act 36, Eff
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.