2009 Michigan Laws 206.30e – Dependent defined
Current as of: 2009 | Check for updates
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Sec. 30e.
As used in section 30(3), “dependent” means an individual for whom the taxpayer may claim a dependency exemption on the taxpayer’s federal income tax return pursuant to the internal revenue code.
History: Add. 2000, Act 43, Eff. Oct. 11, 2000