INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967

206.30e “Dependent” defined.

Sec. 30e.

As used in section 30(3), “dependent” means an individual for whom the taxpayer may claim a dependency exemption on the taxpayer's federal income tax return pursuant to the internal revenue code.


History: Add. 2000, Act 43, Eff. Oct. 11, 2000