{"data":{"id":"us-mi/mich.-comp.-laws-208.1400","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.1400","heading":"Taxpayer; scope.","body":"Sec. 400.\n\nFor purposes of this chapter, taxpayer does not include a person subject to the tax imposed under chapter 2A or 2B unless specifically included in the section.","path":["MI Code","Chapter 208","Act Act-36-of-2007"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1400","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"b0d67c4116a1f024c3f47a2aabaee8d9d5c8edce4afbb352e19f24970ff1e534","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.1311","next":"us-mi/mich.-comp.-laws-208.1401"},"notice":"GroundRules: Original legal text. Not legal advice."}