April 24, 2003, Introduced by Senator EMERSON and referred to the Committee on Finance.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 26 (MCL 206.26).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 26. "Taxpayer" means any person subject to the taxes
2 imposed by this act,
or any employer required to withhold taxes
3 on salaries and wages, or any flow-through entity required to
4 withhold taxes on a nonresident member's share of income
5 available for distribution.
6 Enacting section 1. This amendatory act takes effect
7 October 1, 2003.
8 Enacting section 2. This amendatory act does not take
9 effect unless Senate Bill No.404
10 of the 92nd Legislature is enacted into
11 law.