Mich. Comp. Laws § 206.8

Definitions; D, E.

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

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: Department of Treasury v. Sperandeo

Sort: Relevance Newest Treatment

Department of Treasury v. Sperandeo (1981) michctapp “The assessments were issued under MCL 206.351(1); MSA 7.”

Nosanchuk v. Department of Treasury (1983) michctapp · 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

Department of Treasury v. Sperandeo (1981) michctapp “The assessments were issued under MCL 206.351(1); MSA 7.”

Nosanchuk v. Department of Treasury (1983) michctapp “MCL 206.8(3); MSA 7.557(108)(3) incorporates by *368 reference the definition of "employer” contained in the federal Internal Revenue Code.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.