2006 Michigan Compiled Laws - CHAPTER 9 (206.501...206.532)

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
Chapter 9


DocumentDescription
Section 206.501Applicability of definitions.
Section 206.504"Blind" and "claimant" defined.
Section 206.506"Eligible serviceperson,""eligible veteran," and "eligible widow or widower" defined.
Section 206.507"Federally aided housing" and "state aided housing" defined.
Section 206.508"Gross rent,""homestead,""household," and "household income" defined.
Section 206.510"Income" and "owner" defined.
Section 206.512Definitions; P to R.
Section 206.512a"Property taxes" defined.
Section 206.514"Senior citizen,""serviceperson," and "state income tax" defined.
Section 206.516"Veteran" and "widow or widower" defined.
Section 206.520Credit 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; reduction of claim for return of less than 12 months; report by state housing development authority; total credit allowed by section and § 206.522.
Section 206.522Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled" defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable.
Section 206.523Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.524Credit adjustment; sale or transfer of homestead.
Section 206.525Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.526Right to file claim; payment of claim upon death of claimant; escheat.
Section 206.527Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
Section 206.527aCredit for heating fuel costs for homestead; home weatherization assistance; study; rules; federal appropriation; methods of improving processing of claims; definitions.
Section 206.528Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
Section 206.530Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability.
Section 206.531Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
Section 206.532Forms for claiming credit; provisions of act applicable to chapter.

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