Michigan Compiled Laws

Mich. Comp. Laws § 206.26 (2026)

“Taxpayer” defined.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

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

Notes of Decisions

Cited in 1 case, 2020–2020 · leading case: Maureen P Foster v. Cnty. of Van Buren (Mich. Ct. App. 2020).

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Maureen P Foster v. Cnty. of Van Buren (Mich. Ct. App. 2020). “Petitioner, however, argues that her husband is not a “taxpayer” under the Income Tax Act because a taxpayer is a person subject to income taxes, as stated in MCL 206.26, and her husband is not subject to income taxes because he has no Michigan source of income.”

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