Michigan Compiled Laws
Mich. Comp. Laws § 206.16 (2026)
Person; definition.
✓ current as of July 2026
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INCOME TAX ACT OF 1967
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
Notes of Decisions
Cited in 4
cases, 1985–2020 · leading case: DaimlerChrysler Servs. North Am. LLC v. Dep't of Treasury, 723 N.W.2d 569 (Mich. Ct. App. 2006).
DaimlerChrysler Servs. North Am. LLC v. Dep't of Treasury, 723 N.W.2d 569 (Mich. Ct. App. 2006). “9 MCL 206.16 specifies that a “ ‘[p]erson’ 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.”
Stolper v. Dep't of Treasury, 417 N.W.2d 520 (Mich. Ct. App. 1987). “” MCL 206.16; MSA 7.557(116). As a general rule of construction and when not inconsistent with the context, words used in the mita in the singular number include the plural number, and words used in the plural include the singular number.”
Detroit Bank & Trust Co. v. Dep't of Treasury, 377 N.W.2d 425 (Mich. Ct. App. 1985). “See MCL 206.16, 206.26; MSA 7.557(116), 7.557(126).”
Maureen P Foster v. Cnty. of Van Buren (Mich. Ct. App. 2020). “This Court has questioned the propriety of applying Stopler to cases that “arise[] under the separate GPTA,” Stege v Dep’t of Treasury, 252 Mich App 183, 192 ; 651 NW2d 164 (2002), and this case presents one of the reasons why: the MITA has its own definition of “person,” that…”
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