Section 206.514 – “Senior Citizen,”“serviceperson,” and “State Income Tax” Defined.
206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined. Sec. 514. (1) “Senior citizen” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a […]
Section 206.516 – “Veteran” and “Widow or Widower” Defined.
206.516 “Veteran” and “widow or widower” defined. Sec. 516. (1) “Veteran” means an individual who meets all of the following: (a) Is a veteran as defined in section 1 of 1965 PA 90, MCL 35.61. (b) Was a resident of this state at least 6 months prior to the time of entering the armed forces […]