Section 206.523 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.523 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to credit for sales tax paid on food and prescription drugs.
Section 206.524 – Credit Adjustment; Sale or Transfer of Homestead.
206.524 Credit adjustment; sale or transfer of homestead. Sec. 524. (1) If the amount of the property taxes used as a basis for the credit computation differs from the property tax liability incurred and paid by the taxpayer for the tax year, the credit for the ensuing year shall be adjusted by the amount of […]
Section 206.525 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.525 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to advance payment of expected property tax credit.
Section 206.526 – Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat.
206.526 Right to file claim; payment of claim upon death of claimant; escheat. Sec. 526. The right to file a claim is personal to the claimant. The right may be exercised on behalf of a claimant by an agent, guardian, attorney-in-fact, executor or administrator, or other persons charged with the care of the person or […]
Section 206.527 – Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
206.527 Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. Compiler’s Notes: The repealed section pertained to credit for heating fuel costs for homestead.
Section 206.527a – 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.
206.527a 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. Sec. 527a. (1) Subject to subsections (18) and (19), a claimant may claim a credit for heating fuel costs for the […]
Section 206.528 – Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
206.528 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler’s Notes: The repealed section pertained to penalty for excessive or fraudulent claim.
Section 206.530 – Proof Required; Credit Computation for Homestead; Unoccupied Land Used for Agricultural or Horticultural Purposes; Disallowance of Claim; Applying Amount of Claim Against Liability.
206.530 Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability. Sec. 530. (1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, total household resources, size and nature of the property claimed as […]
Section 206.531 – Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
206.531 Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. Compiler’s Notes: The repealed section pertained to deferment of summer taxes by certain persons.
Section 206.532 – Forms for Claiming Credit; Provisions of Act Applicable to Chapter.
206.532 Forms for claiming credit; provisions of act applicable to chapter. Sec. 532. The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return. All provisions of this part including, but not limited to, audit, review, determinations, appeals, hearings, notices, assessments, and administration shall […]