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Mich. Comp. Laws § 206.22

“Tax” and “taxable value” defined.

Michigan · Michigan Compiled Laws — INCOME TAX ACT OF 1967 (Act 281 of 1967) · Status: effective

Taxation
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Mich. Comp. Laws § 206.22, “Tax” and “taxable value” defined, Michigan, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1344784
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(1) "Tax" includes interest and penalties and further includes the tax required to be withheld on income under part 3, unless the intention to give it a more limited meaning is disclosed by the context. (2) "Taxable value" means taxable value as calculated under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.