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 […]
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 206.514 – “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 206.481 – Repealed. 1996, Act 342, Eff. Oct. 1, 1996.
206.481 Repealed. 1996, Act 342, Eff. Oct. 1, 1996. Compiler’s Notes: The repealed section pertained to remittances by state disbursing authority to cities, villages, townships, and counties.
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 […]