{"data":{"id":"us-mi/mich.-comp.-laws-206.26","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.26","heading":"“Taxpayer” defined.","body":"Sec. 26.\n\n\"Taxpayer\" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-26","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"0b61ac5ed4fc442a6201716feaaa0fa81cd2541bf7113aa2dead77adcab7c043","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.256","next":"us-mi/mich.-comp.-laws-206.265"},"notice":"GroundRules: Original legal text. Not legal advice."}