Section 206.527 – Repealed. 1990, Act 283, Imd.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206.527 Repealed. 1990, Act 283, Imd.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 Compiler’s Notes: The repealed section pertained to credit for heating fuel costs for homestead.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 206.506 – “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 206.472 – Personal Income and Property Tax Credit Forms and Instructions; Submission of Drafts With Explanations of Changes.
206.472 Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes. Sec. 472. Before final printing the department shall submit the draft of the proposed personal income tax forms and instructions and the proposed property tax credit forms and instructions together with explanations of any and all changes from […]
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 206.473 – 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 […]