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Section 206.401 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.401 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to determination of tax, crediting or refunding excess payment, and penalty for deficiency.
Section 206.471 – Administration of Tax by Department; Forms; Rules; Printing Summary of State Expenditures and Revenues in Instruction Booklet; Space on Tax Return for School District; Information to Be Provided in Instruction Booklet About Purchase of Annual State Park Motor Vehicle Permit; Listing of Credit and Deduction; Posting of List on Website.
206.471 Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to be provided in instruction booklet about purchase of annual state park motor vehicle permit; listing of credit and deduction; posting of list on website. Sec. 471. (1) The […]
Section 206.402 – Administration of Tax; Conflicting Provisions.
206.402 Administration of tax; conflicting provisions. Sec. 402. The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this […]
Section 206.405 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.405 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to failure or refusal to file return, report, or statement.
Section 206.408 – Records.
206.408 Records. Sec. 408. A person liable for any tax imposed under this part shall keep and maintain accurate records in a form as to make it possible to determine the tax due under this part. History: 1967, Act 281, Eff. Oct. 1, 1967 ;– Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;– […]
Section 206.411 – Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996. Compiler’s Notes: The repealed section pertained to statute of limitations.
Section 206.421-206.431 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.421-206.431 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, and liens.
Section 206.435 – Contribution Designations; Separate Contributions Schedule; Cessation by Department; Insufficient Refund to Make Contribution; Appropriation; Distribution and Administration; Additional Contribution Designations; Considerations.
206.435 Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations. Sec. 435. (1) Except as otherwise provided under this section, an individual may designate in a manner and form as prescribed by the department pursuant to subsection (2) on his or her annual […]