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Section 206.481 – Repealed. 1996, Act 342, Eff.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206.481 Repealed. 1996, Act 342, Eff.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 Compiler’s Notes: The repealed section pertained to remittances by state disbursing authority to cities, villages, townships, and counties.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 […]
Section 206.482 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.482 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to amounts distributed to local governments.
Section 206.483 – Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.
206.483 Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002. Compiler’s Notes: The repealed section pertained to deposit in federal facility development fund.
Section 206.491-206.495 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.491-206.495 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed sections pertained to computation of taxes and exclusion of business activities tax and income.
Section 206.496 – Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
206.496 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to appropriation to department in 1982-1983 fiscal year.
Section 206.497 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.497 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to business activities tax repeal.