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Terms Used In Michigan Laws 500.103

  • Commissioner: means the director. See Michigan Laws 500.102
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
     As used in this code, “revenue commissioner” means the state commissioner of revenue appointed under Act No. 122 of the Public Acts of 1941, being section 205.1 to 205.31 of the Michigan Compiled Laws.