Section 206.522 – 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.
206.522 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. Sec. 522. […]
Section 206.523 – Repealed. 1980, Act 169, Eff.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206.523 Repealed. 1980, Act 169, Eff.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 Compiler’s Notes: The repealed section pertained to credit for sales tax paid on food and prescription drugs.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 206.501 – Applicability of Definitions.
206.501 Applicability of definitions. Sec. 501. The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973
Section 206.504 – “Blind” and “Claimant” Defined.
206.504 “Blind” and “claimant” defined. Sec. 504. (1) “Blind” means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral […]
Section 206.506 – “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined.
206.506 “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined. Sec. 506. “Eligible serviceperson”, “eligible veteran”, and “eligible widow or widower” means a serviceperson, veteran, or widow or widower, whose income as defined in this chapter is not more than $7,500.00 per year unless the serviceperson, veteran, or widow or widower receives compensation paid by […]
Section 206.507 – “Federally Aided Housing” and “State Aided Housing” Defined.
206.507 “Federally aided housing” and “state aided housing” defined. Sec. 507. (1) “Federally aided housing” means housing developed under a program administered by the secretary of the United States department of housing and urban development providing below market interest rate mortgages, interest reduction payments, rent supplements, annual contributions of housing assistance payments, or housing allowances […]
Section 206.508 – Definitions.
206.508 Definitions. Sec. 508. (1) “Gross rent” means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms’ length with the landlord of the homestead. When the landlord and tenant have not dealt with each other at arms’ length and the department believes that the […]
Section 206.510 – “Income” and “Owner” Defined.
206.510 “Income” and “owner” defined. Sec. 510. (1) “Income” means the sum of federal adjusted gross income as defined in the internal revenue code plus all income specifically excluded or exempt from the computations of the federal adjusted gross income. Also, a person who is enrolled in an accident or health insurance plan may deduct […]
Section 206.512 – Definitions; P to R.
206.512 Definitions; P to R. Sec. 512. (1) “Paraplegic, hemiplegic, or quadriplegic” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is a paraplegic, hemiplegic, or quadriplegic at the end of the tax year. (2) “Renter” means a person who rents or leases a homestead. History: […]
Section 206.512a – “Property Taxes” Defined.
206.512a “Property taxes” defined. Sec. 512a. “Property taxes” means, for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, levied on a homestead within this state including property tax administration fees, but does not include penalties, interest, or special assessments unless the special assessment is […]