Michigan Compiled Laws

Mich. Comp. Laws § 206.8 (2026)

Definitions; D, E.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.8 Definitions; D, E.

Sec. 8.

(1) "Department" means the revenue division of the department of treasury.

(2) "Dependent" means a dependent as defined in section 152 of the internal revenue code.

(3) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. Any person from whom an employer is required to withhold for federal income tax purposes shall prima facie be deemed an employee.

(4) "Employer" means an employer as defined in section 3401(d) of the internal revenue code. Any person required to withhold for federal income tax purposes shall prima facie be deemed an employer.

History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018

Notes of Decisions

Cited in 2 cases, 1981–1983 · leading case: Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981).

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Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981). “The assessments were issued under MCL 206.351(1); MSA 7.”

Nosanchuk v. Dep't of Treasury, 337 N.W.2d 66 (Mich. Ct. App. 1983). · cites it 2× “MCL 206.8(3); MSA 7.557(108)(3) incorporates by *368 reference the definition of "employer” contained in the federal Internal Revenue Code.”

— Mich. Comp. Laws § 206.8(3) — 2 cases

Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981). “The assessments were issued under MCL 206.351(1); MSA 7.”

Nosanchuk v. Dep't of Treasury, 337 N.W.2d 66 (Mich. Ct. App. 1983). “MCL 206.8(3); MSA 7.557(108)(3) incorporates by *368 reference the definition of "employer” contained in the federal Internal Revenue Code.”

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