{"data":{"id":"us-mi/mich.-comp.-laws-208.1103","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.1103","heading":"Terms; meanings and references.","body":"Sec. 103.\n\nA term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.","path":["MI Code","Chapter 208","Act Act-36-of-2007"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1103","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"16ef3fe7b11c3faf727f430c8afe5a8b6e6ff3570e1f398eb58898f7b42f4262","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.1101","next":"us-mi/mich.-comp.-laws-208.1105"},"notice":"GroundRules: Original legal text. Not legal advice."}