US Lawyer Database

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 […]

Section 206.473 – Direct Deposit of Tax Refund; Form.

206.473 Direct deposit of tax refund; form. Sec. 473. The department shall develop and make available a direct deposit form prescribed by the department to provide for the direct deposit of a refund due to a taxpayer. History: Add. 1996, Act 568, Eff. Mar. 31, 1997

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 […]

Section 206.475 – Tax Imposed Additional to Other Taxes; Disposition of Proceeds; Allocation and Distribution; Contribution Designation Program; Appropriation; Children’s Trust Fund.

206.475 Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children’s trust fund. Sec. 475. (1) The tax imposed by this part is in addition to all other taxes for which the taxpayer is liable and the proceeds derived from the tax shall be credited to the general […]

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 […]