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Section 206.528 – Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
206.528 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler’s Notes: The repealed section pertained to penalty for excessive or fraudulent claim.
Section 206.530 – Proof Required; Credit Computation for Homestead; Unoccupied Land Used for Agricultural or Horticultural Purposes; Disallowance of Claim; Applying Amount of Claim Against Liability.
206.530 Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability. Sec. 530. (1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, total household resources, size and nature of the property claimed as […]
Section 206.531 – Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
206.531 Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. Compiler’s Notes: The repealed section pertained to deferment of summer taxes by certain persons.
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 206.601 – Meanings of Terms; Other Provisions.
206.601 Meanings of terms; other provisions. Sec. 601. A term used in this part and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A […]
Section 206.603 – Definitions; A, B.
206.603 Definitions; A, B. Sec. 603. (1) “Affiliated group” means that term as defined in section 1504 of the internal revenue code except that it shall include all United States persons that are corporations, insurance companies, or financial institutions, other than a foreign operating entity, that are commonly owned, directly or indirectly, by any member […]
Section 206.605 – Definitions; C to E.
206.605 Definitions; C to E. Sec. 605. (1) “Corporation” means a person that is required or has elected to file as a C corporation as defined under section 1361(a)(2) and section 7701(a)(3) of the internal revenue code. Corporation does not include an insurance company or a financial institution. (2) “Department” means the department of treasury. […]
Section 206.607 – Definitions; F to M.
206.607 Definitions; F to M. Sec. 607. (1) “Federal taxable income” means taxable income as defined in section 63 of the internal revenue code, except that federal taxable income shall be calculated as if section 168(k) and section 199 of the internal revenue code were not in effect. (2) “Flow-through entity” means an entity that […]
Section 206.520 – Credit for Property Taxes on Homestead; Credit for Person Renting or Leasing Homestead; Credit in Excess of Tax Liability Due; Assignment of Claim to Mortgagor by Senior Citizen for Rent Reduction; Eligibility to Claim Credit on Property Rented or Leased as Credit for Person Receiving Aid to Families With Dependent Children, State Family Assistance, or State Disability Assistance Payments; Reduction of Credit for Claimant Whose Household Income Exceeds Certain Amount; Adjustment; Credit Claimable by Senior Citizen; Limitations; Rules; Form; Determining Qualification to Claim Credit After Move to Different Rented or Leased Homestead; Reduction of Claim for Return of Less Than 12 Months; Total Credit Allowed by Section and MCL 206.522; “United States Consumer Price Index” Defined.
206.520 Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, […]