Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.809

Sec. 809. (1) “Tax” means the tax imposed under this part, including interest and penalties under this part, unless the term is given a more limited meaning in the context of this part or a provision of this part.

(2) “Tax year” means the calendar year, or the fiscal year ending during the calendar year, upon the basis of which the tax base of a taxpayer is computed under this part. If a return is made for a fractional part of a year, tax year means the period for which the return is made. Except for the first return required by this part, a taxpayer's tax year is for the same period as is covered by its federal income tax return. A taxpayer that has a 52- or 53-week tax year beginning not more than 7 days before the end of any month is considered to have a tax year beginning on the first day of the subsequent month.

(3) “Taxpayer” means a flow-through entity that elects pursuant to section 813  1 to be subject to the tax under this part.

(4) “United States person” means that term as defined in section 7701(a)(30) of the internal revenue code.