reglab/housing_qa huggingface dataset:
MI Comp L § 206.510 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 from income the amount that person paid in premiums in the tax year for that insurance plan for the person's family. Income does not include any of the following:  (a) The first $300.00 of gifts in cash or kind from nongovernmental sources.  (b) The first $300.00 received from awards, prizes, lottery, bingo, or other gambling winnings.  (c) Surplus foods.  (d) Relief in kind supplied by a governmental agency.  (e) Payments or credits under this part.  (f) A governmental grant that has to be used by the claimant for rehabilitation of the claimant's homestead.  (g) Stipends received by a person 60 years of age or older who is acting as a foster grandparent under the foster grandparent program authorized pursuant to section 211 of part B of title II of the domestic volunteer service act of 1973, Public Law 93-113, 42 USC 5011, or who is acting as a senior companion pursuant to section 213 of part C of title II of the domestic volunteer service act of 1973, Public Law 93-113, 42 USC 5013.  (h) Amounts deducted from monthly social security or railroad retirement benefits for medicare premiums.  (i) Contributions by an employer to life, accident, or health insurance plans.  (j) Energy assistance grants and energy assistance tax credits.  (2) "Owner" means a natural person who owns or is purchasing a homestead under a mortgage or land contract, who owns or is purchasing a dwelling situated on the leased lands of another, or who is a tenant-stockholder of a cooperative housing corporation. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1977, Act 1, Imd. Eff. Feb 23, 1977 ;-- Am. 1978, Act 43, Imd. Eff. Mar. 7, 1978 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 261, Imd. Eff. July 15, 1988 ;-- Am. 1995, Act 244, Imd. Eff. Dec. 27, 1995 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 172, Eff. Jan. 1, 2012 Compiler's Notes: Section 2 of Act 43 of 1978 provides: “This amendatory act shall take effect for all tax years beginning January 1, 1977, and thereafter.”Section 2 of Act 261 of 1988 provides: “This amendatory act is effective for a tax year that begins after December 31, 1986.”
MI Comp L § 206.512 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 12, Imd. Eff. Feb. 15, 1974 ;-- Am. 1974, Act 125, Imd. Eff. May 25, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 ;-- Am. 2003, Act 29, Imd. Eff. June 26, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018 Compiler's Notes: Act 253 of 1980, purporting to amend MCL 206.30, 206.512, 206.520, and 206.522 and to add a MCL 206.261 could not take effect until Senate Joint Resolution X became effective as part of the constitution. Senate Joint Resolution X was submitted to and disapproved by the people at the general election held on November 4, 1980.Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.”
MI Comp L § 206.512a (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 levied using a uniform millage rate on all real property not exempt by state law from the levy of the special assessment and complies with 1 of the following:  (a) The special assessment is levied in the entire city, village, or township and is levied and based on state equalized valuation or taxable value.  (b) The special assessment is for police, fire, or advanced life support, is levied in the entire township excluding all or a portion of a village within the township, and is levied and based on state equalized valuation or taxable value. History: Add. 2003, Act 28, Imd. Eff. June 26, 2003
MI Comp L § 206.514 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 person who was 65 years of age or older at the time of death.  (2) "Serviceperson" means a person who is currently serving in the armed forces of the United States or is separated from the armed forces for less than a year, and who was a resident of this state at least 6 months prior to the time of entering the armed forces or was a resident of this state at least 5 years prior to filing a claim under this chapter.  (3) "State income tax" or "state income tax act" means the tax levied by this part. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 156, Imd. Eff. June 20, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.516 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 of the United States or was a resident of this state for at least 5 years prior to filing a claim under this chapter.  (c) Served in the armed forces during a period of war as described in 38 CFR 3.2, except that for purposes of this subdivision, "period of war" for the Vietnam era means the following:  (i) February 28, 1961 through May 7, 1975 for a veteran who served during that period.  (ii) On or after January 31, 1955 in an area of hazardous duty for which the veteran received an armed forces expeditionary medal or Vietnam service medal.  (d) Was discharged from service in the armed forces of the United States under honorable conditions or died while in service not as a result of his or her own misconduct.  (2) "Widow or widower" means the unmarried surviving spouse of a veteran or serviceperson who receives a widow's or widower's pension from the United States Department of Veterans Affairs. Widow or widower includes the unremarried surviving spouse of the person who previously qualified as a claimant. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2016, Act 212, Eff. Sept. 20, 2016
MI Comp L § 206.523 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.523 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to credit for sales tax paid on food and prescription drugs.
MI Comp L § 206.524 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.524 - Credit Adjustment; Sale or Transfer of Homestead.

206.524 Credit adjustment; sale or transfer of homestead. Sec. 524.  (1) If the amount of the property taxes used as a basis for the credit computation differs from the property tax liability incurred and paid by the taxpayer for the tax year, the credit for the ensuing year shall be adjusted by the amount of the difference.  (2) If homestead property subject to ad valorem taxes is sold or transferred during the tax year, the respective amounts of credit shall be based on the ratio of days that the property was the claimant's homestead to the total number of days in the tax year. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987
MI Comp L § 206.525 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.525 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to advance payment of expected property tax credit.
MI Comp L § 206.526 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.526 - Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat.

206.526 Right to file claim; payment of claim upon death of claimant; escheat.Sec. 526.  The right to file a claim is personal to the claimant. The right may be exercised on behalf of a claimant by an agent, guardian, attorney-in-fact, executor or administrator, or other persons charged with the care of the person or property of a claimant. When a claimant dies before he could have filed or after having filed a timely claim, the amount thereof may be paid to another member of the household or to the mortgagor of the state or federally aided housing, which is a multipurpose or multidwelling building, who has reduced the rent on the claimant's homestead because of the tax credit and payment provided in this chapter as determined by the department. If the claimant was the only member of his household and was not renting his homestead in a multipurpose or multidwelling building that is state or federally aided housing, the claim shall be paid to his executor or administrator, but if neither is appointed within 2 years after the filing of the claim, the amount of the claim shall escheat to the state. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.527 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.

206.527 Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. Compiler's Notes: The repealed section pertained to credit for heating fuel costs for homestead.
MI Comp L § 206.528 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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.
MI Comp L § 206.530 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 a homestead, or any other information required for the administration of this chapter.  (2) If a homestead is occupied for less than a 12-month period, the credit computation shall be proportional to the period of occupancy. A claimant shall not occupy more than 1 homestead at 1 time. If more than 1 homestead is occupied during the tax year, the credit computation shall be proportional to the period of occupancy of each homestead, but not for a total period of more than 1 year.  (3) If unoccupied land is used for agricultural or horticultural purposes by the claimant, the credit shall be allowed only if the gross receipts of the agricultural or horticultural operations exceed the total household resources as defined in this part.  (4) A claim shall not be allowed if the department finds that the claimant received title to the homestead primarily for the purpose of receiving benefits under this chapter.  (5) The amount of a claim otherwise payable may be applied by the department against a liability outstanding on the books of the state against the claimant. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 168, Imd. Eff. July 17, 1975 ;-- Am. 1976, Act 379, Imd. Eff. Dec. 28, 1976 ;-- Am. 1977, Act 1, Imd. Eff. Feb. 23, 1977 ;-- Am. 1980, Act 517, Imd. Eff. Jan. 26, 1981 ;-- Am. 1982, Act 480, Eff. Mar. 30, 1983 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.531 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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.
MI Comp L § 206.532 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|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 apply to this chapter. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 168, Imd. Eff. July 17, 1975 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.601 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-10 - Chapter 10 (206.601...206.611)|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 reference in this part to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes. History: Add. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.603 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-10 - Chapter 10 (206.601...206.611)|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 of such affiliated group and other members of which more than 50% of the ownership interests with voting rights or ownership interests that confer comparable rights to voting rights of the member is directly or indirectly owned by a common owner or owners.  (2) "Business activity" means a transfer of legal or equitable title to or rental of property, whether real, personal, or mixed, tangible or intangible, or the performance of services, or a combination thereof, made or engaged in, or caused to be made or engaged in, whether in intrastate, interstate, or foreign commerce, with the object of gain, benefit, or advantage, whether direct or indirect, to the taxpayer or to others, but does not include the services rendered by an employee to his or her employer or services as a director of a corporation. Although an activity of a taxpayer may be incidental to another or to others of his or her business activities, each activity shall be considered to be business engaged in within the meaning of this part.  (3) "Business income" means federal taxable income. For a tax-exempt taxpayer, business income means only that part of federal taxable income derived from unrelated business activity. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 173, Eff. Jan. 1, 2012 ;-- Am. 2013, Act 266, Imd. Eff. Dec. 30, 2013 Compiler's Notes: Enacting section 1 of Act 266 of 2013 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31, 2012."
MI Comp L § 206.605 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-10 - Chapter 10 (206.601...206.611)|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.  (3) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. A person from whom an employer is required to withhold for federal income tax purposes is prima facie considered an employee.  (4) "Employer" means an employer as defined in section 3401(d) of the internal revenue code. A person required to withhold for federal income tax purposes is prima facie considered an employer. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 179, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 307, Eff. Jan. 1, 2012
MI Comp L § 206.621 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-2 - Part 2 (206.601...206.699)|281-1967-2-11 - Chapter 11 (206.621...206.625)|Section 206.621 - Nexus; "Actively Solicits" and "Physical Presence" Defined.

206.621 Nexus; "actively solicits" and "physical presence" defined.Sec. 621.  (1) Except as otherwise provided in this part, a taxpayer has substantial nexus in this state and is subject to the tax imposed under this part if the taxpayer has a physical presence in this state for a period of more than 1 day during the tax year, if the taxpayer actively solicits sales in this state and has gross receipts of $350,000.00 or more sourced to this state, or if the taxpayer has an ownership interest or a beneficial interest in a flow-through entity, directly, or indirectly through 1 or more other flow-through entities, that has substantial nexus in this state.  (2) As used in this section:   (a) "Actively solicits" means either of the following:  (i) Speech, conduct, or activity that is purposefully directed at or intended to reach persons within this state and that explicitly or implicitly invites an order for a purchase or sale.  (ii) Speech, conduct, or activity that is purposefully directed at or intended to reach persons within this state that neither explicitly nor implicitly invites an order for a purchase or sale, but is entirely ancillary to requests for an order for a purchase or sale.  (b) "Physical presence" means any activity conducted by the taxpayer or on behalf of the taxpayer by the taxpayer's employee, agent, or independent contractor acting in a representative capacity. Physical presence does not include the activities of professionals providing services in a professional capacity or other service providers if the activity is not significantly associated with the taxpayer's ability to establish and maintain a market in this state. History: Add. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2011, Act 187, Eff. Jan. 1, 2012