Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.22

Sec. 22. (1) “Tax” includes interest and penalties and further includes the tax required to be withheld on income under part 3,  1 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.