Sec. 26.

“Taxpayer” means any person subject to the taxes imposed by this act, any employer required to withhold taxes on salaries and wages, or any flow-through entity required to withhold taxes on a nonresident member’s share of income available for distribution.

History: 1967, Act 281, Eff. Oct. 1, 1967 ;– Am. 2003, Act 50, Eff. Oct. 1, 2003