MCL - 281-1967-1-9

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
Chapter 9

Document Type Description
Section 206.501 Section Applicability of definitions.
Section 206.504 Section “Blind” and “claimant” defined.
Section 206.506 Section “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined.
Section 206.507 Section “Federally aided housing” and “state aided housing” defined.
Section 206.508 Section Definitions.
Section 206.510 Section “Income” and “owner” defined.
Section 206.512 Section Definitions; P to R.
Section 206.512a Section “Property taxes” defined.
Section 206.514 Section “Senior citizen,”“serviceperson,” and “state income tax” defined.
Section 206.516 Section "Veteran" and "widow or widower" defined.
Section 206.520 Section Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined.
Section 206.522 Section Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled" defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act.
Section 206.523 Section Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.524 Section Credit adjustment; sale or transfer of homestead.
Section 206.525 Section Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.526 Section Right to file claim; payment of claim upon death of claimant; escheat.
Section 206.527 Section Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
Section 206.527a Section Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions.
Section 206.528 Section Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
Section 206.530 Section Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability.
Section 206.531 Section Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
Section 206.532 Section Forms for claiming credit; provisions of act applicable to chapter.