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281-1967-1-1 - Chapter 1 (206.1...206.36)
Section 206.1 - Income Tax Act of 1967; Short Title. - Sec. 1. This act is for the purpose of meeting...
Section 206.2 - Income Tax Act; Rules of Construction; Internal Revenue Code, Applicability. - Sec. 2. (1) For the purposes of this part, the...
Section 206.4 - "Business Income” Defined. - Sec. 4. "Business income" means all income arising from transactions,...
Section 206.6 - “Commercial Domicile,” “Compensation,” and “Corporation” Defined. - Sec. 6. (1) "Commercial domicile" means the principal place from...
Section 206.8 - Definitions; D, E. - Sec. 8. (1) "Department" means the revenue division of the...
Section 206.10 - “Fiduciary” Defined. - Sec. 10. "Fiduciary" means a guardian, trustee, executor, administrator, executrix,...
Section 206.12 - Definitions; F to N. - Sec. 12. (1) "Flow-through entity" means an S corporation, partnership,...
Section 206.14 - Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions. - Sec. 14. (1) "Nonbusiness income" means all income other than...
Section 206.16 - Person; Definition. - Sec. 16. "Person" includes any individual, firm, association, corporation, receiver,...
Section 206.18 - Resident and Domicile; Definitions. - Sec. 18. (1) "Resident" means: (a) An individual domiciled in...
Section 206.20 - Sales and State; Definitions. - Sec. 20. (1) "Sales" means all gross receipts of the...
Section 206.22 - “Tax” and “Taxable Value” Defined. - Sec. 22. (1) "Tax" includes interest and penalties and further...
Section 206.24 - "Tax Year" or "Taxable Year" Defined. - Sec. 24. "Tax year" or "taxable year" means the calendar...
Section 206.26 - “Taxpayer” Defined. - Sec. 26. "Taxpayer" means any person subject to the taxes...
Section 206.28 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to definition of "taxable...
Section 206.30 - "Taxable Income" Defined; Personal Exemption; Single Additional Exemption; Deduction Not Considered Allowable Federal Exemption for Purposes of Subsection (2); Allowable Exemption or Deduction for Nonresident or Part-Year Resident; S... - Sec. 30. (1) "Taxable income" means, for a person other...
Section 206.30a - Taxable Income; Adjustment. - Sec. 30a. Notwithstanding any other provision of this part, for...
Section 206.30b-206.30c - Repealed. 1996, Act 484, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed sections pertained to certain allowable deductions.
Section 206.30d - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to short title of...
Section 206.30e - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. - Compiler's Notes: The repealed section pertained to "dependent" defined.
Section 206.30f - Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018. - Compiler's Notes: The repealed section pertained to taxable income adjustment...
Section 206.31 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to taxpayers residing in...
Section 206.31a - Taxable Income; Determination; Deduction; Eligibility; Filing Annual Return; Withholding Form; Filing Claim to Which Not Entitled; Penalty and Interest; Taxable Income Derived From Illegal Activity; Calculation of Net Operating Loss... - Sec. 31a. (1) Notwithstanding any other provision of this act...
Section 206.31b - Adjustment; "Mineral" and "Qualified Taxpayer" Defined. - Sec. 31b. (1) Notwithstanding any other provision of this part,...
Section 206.32, 206.34 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections defined taxable income of corporations...
Section 206.36 - “Taxable Income” of Resident Estate or Trust Defined; "Oil and Gas" Defined. - Sec. 36. (1) "Taxable income" in the case of a...
281-1967-1-2 - Chapter 2 (206.51...206.91)
Section 206.51 - Tax Rate on Taxable Income of Person Other Than Corporation; Percentages of Collections Deposited in State School Aid Fund; Farmland Credits; Renew Michigan Fund; Imposition of Annualized Rate; Computation of Taxable Income of Nonres... - Sec. 51. (1) For receiving, earning, or otherwise acquiring income...
Section 206.51a - Repealed. 2011, Act 38 Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to calculation of tax,...
Section 206.51b - Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000. - Compiler's Notes: The repealed section pertained to income tax rate...
Section 206.51c - Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007. - Compiler's Notes: The repealed section pertained to income tax rates...
Section 206.51d - Additional Distribution; Credit to Michigan Transportation Fund; Disbursements; Amounts; Dates. - Sec. 51d. In addition to the distributions under sections 51,...
Section 206.51e - Deposit of Revenue Into State Brownfield Redevelopment Fund; Definitions. - Sec. 51e. In addition to the distribution under sections 51...
Section 206.51f - Payment Under MCL 125.2090g to 125.2090j; Deposit Into Good Jobs for Michigan Fund; Definitions. - Sec. 51f. (1) In addition to the distributions under sections...
Section 206.51g - Renew Michigan Fund; Department of Environmental Quality Administrator; Use of Funds Disbursement Percentages; Annual Report. - Sec. 51g. (1) The renew Michigan fund is created within...
Section 206.52 - Exemption. - Sec. 52. A person with respect to whom a deduction...
Section 206.61-206.81 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to taxes imposed on...
Section 206.91 - Common Trust Funds and Participants; Taxable Status. - Sec. 91. (1) A common trust fund meeting the requirements...
281-1967-1-3 - Chapter 3 (206.101...206.195)
Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970. - Compiler's Notes: The repealed section pertained to taxable income attributable...
Section 206.102 - Income Producing Activities Solely in State. - Sec. 102. In the case of taxable income of a...
Section 206.103 - Taxable Income Partly Attributable to State. - Sec. 103. Any taxpayer having income from business activity which...
Section 206.105 - Allocation and Apportionment of Business Income Taxable in Another State. - Sec. 105. For purposes of allocation and apportionment of income...
Section 206.110 - Taxable Income of Individuals, Estates, or Trusts; Definitions; Allocation; Rents and Royalties. - Sec. 110. (1) For a resident individual, estate, or trust,...
Section 206.111 - Rents and Royalties; Allocation. - Sec. 111. (1) Net rents and royalties from real property...
Section 206.112 - Capital Gains and Losses. - Sec. 112. (1) Capital gains and losses from sales or...
Section 206.113 - Interest and Dividends; Allocation. - Sec. 113. Interest and dividends are allocable to this state...
Section 206.114 - Patent and Copyright Royalties; Allocation. - Sec. 114. (1) Patent and copyright royalties are allocable to...
Section 206.115 - Apportionment of Business Income; Exception; Calculation. - Sec. 115. (1) Before January 1, 2012, all business income,...
Section 206.116-206.120 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to property factor, rental...
Section 206.121 - Sales Factor; Determination. - Sec. 121. The sales factor is a fraction, the numerator...
Section 206.122 - Sales of Tangible Personalty Within Michigan. - Sec. 122. Sales of tangible personal property are in this...
Section 206.123 - Sales Other Than Sales of Tangible Personalty Within State. - Sec. 123. Sales, other than sales of tangible personal property,...
Section 206.125 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to taxable income of...
Section 206.131 - Transportation Services; Sections Applicable. - Sec. 131. The taxable income of a taxpayer whose income-producing...
Section 206.132 - Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income. - Sec. 132. In the case of taxable income other than...
Section 206.133 - Transportation of Oil by Pipeline; Taxable Income. - Sec. 133. In the case of taxable income derived from...
Section 206.134 - Transportation of Gas by Pipeline; Taxable Income. - Sec. 134. In the case of taxable income derived from...
Section 206.151 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to taxable income of...
Section 206.191 - Sales Not Exceeding $100,000; Taxable Income. - Sec. 191. (1) If the taxpayer's only activities within this...
Section 206.195 - Alternative Methods of Allocation and Apportionment; Approval. - Sec. 195. (1) If the allocation and apportionment provisions of...
281-1967-1-4 - Chapter 4 (206.201... 206.221)
Section 206.201 - Exemption of Persons Exempt From Federal Income Tax; Exceptions. - Sec. 201. (1) A person who is exempt from federal...
Section 206.211, 206.221 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to exemptions for foreign...
281-1967-1-5 - Chapter 5 (206.251...206.278)
Section 206.251 - Credit for Taxes Withheld; Election to Treat as Total Tax. - Sec. 251. (1) The amount withheld under section 703 shall...
Section 206.252, 206.253 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to Headlee amendment refund...
Section 206.254 - Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable. - Sec. 254. (1) Except as otherwise provided under this section,...
Section 206.255 - Credit for Tax Imposed by Another State, District of Columbia, or Canadian Province; Allowance of Canadian Provincial Credit; Maximum Credit. - Sec. 255. (1) A resident individual or resident estate or...
Section 206.256 - Tax Exemption in Other States by Nonresidents; Reciprocal Agreement. - Sec. 256. For a nonresident individual, estate, or trust, if...
Section 206.257 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to tax credit for...
Section 206.258 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to credit for personal...
Section 206.260, 206.261 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit for...
Section 206.262 - Repealed. 1996, Act 484, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed section pertained to tax credits for...
Section 206.263 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996. - Compiler's Notes: The repealed section pertained to agricultural products gleaned...
Section 206.264 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to tax credit for...
Section 206.265 - Credit Against Tax; Determining Amount; Eligibility; Limitation; Refund. - Sec. 265. (1) For the 1989 tax year and each...
Section 206.266 - Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions. - Sec. 266. (1) A qualified taxpayer with a rehabilitation plan...
Section 206.266a - Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions. - Sec. 266a. (1) Subject to the limitations under this section,...
Section 206.267-206.269 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit after...
Section 206.270 - Tax Voucher Certificate; Definitions. - Sec. 270. (1) For tax years that begin after December...
Section 206.271 - Recomputation of Taxable Income by Excluding Proportional Gain or Loss on Disposition of Property. - Sec. 271. (1) A taxpayer subject to the tax levied...
Section 206.272 - Tax Credit; Amount Equal to Federal Credit; Refund. - Sec. 272. (1) For the following tax years that begin...
Section 206.273 - Repealed. 2000, Act 499, Eff. Dec. 31, 2001. - Compiler's Notes: The repealed section pertained to credit for prescription...
Section 206.274-206.276 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to tax credit claimed...
Section 206.278 - Qualified Investment in Qualified Business; Tax Credit; Definitions. - Sec. 278. (1) Subject to the limitations provided under this...
281-1967-1-6 - Chapter 6 (206.301...206.341)
Section 206.301 - Estimated Tax; Installment Payments; Due Dates; Amount; Credit; Payment of Estimated Annual Tax Instead of Quarterly Payments; Filing and Payment by Farmer, Fisherman, or Seafarer; Information Submitted by Bank or Financial Institut... - Sec. 301. (1) Every person on a calendar year basis,...
Section 206.301a - Extension for Filing Annual Return; Waiver of Penalties and Interest During Extension. - Sec. 301a. Notwithstanding any other provision of this part, a...
Section 206.302 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. - Compiler's Notes: The repealed section pertained to computation of estimated...
Section 206.311 - Tax Return; Form; Content; Verification; Transmittal; Remittance; Extension, Computation, and Remittance of Estimated Tax Due; Interest; Penalties; Tentative Return; Payment of Estimated Tax; Joint Return; Effect of Filing Copy of F... - Sec. 311. (1) The taxpayer on or before the due...
Section 206.312 - Electronic Filing of Farmland Preservation Tax Credit Claim With Annual Return. - Sec. 312. Beginning with the 2016 tax year, a taxpayer...
Section 206.315 - Tax Return of Person, Other Than Corporation, Whose Adjusted Gross Income Exceeds Personal Exemptions; Due Date; Contents; Composite Income Tax Return. - Sec. 315. (1) Every person, other than a corporation, required...
Section 206.321 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed section pertained to tax returns of...
Section 206.322 - Whole Dollar Amounts; Use. - Sec. 322. Any person electing to use "whole dollar amounts"...
Section 206.325 - Furnishing Copy of Federal Tax Return and Supporting Schedules; Filing Amended Return Showing Final Alteration, Modification, Recomputation, or Determination of Deficiency; Assessment of Increased Tax Resulting From Federal Audit; P... - Sec. 325. (1) A taxpayer required to file a return...
Section 206.331 - Filing or Submitting Information as to Income Paid to Others; Filing Copies or Alternate Forms of Federal Tax Return. - Sec. 331. (1) At the request of the department, every...
Section 206.335-206.341 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. - Compiler's Notes: The repealed sections pertained to combined reports, to...
281-1967-1-7 - Chapter 7 (206.351...206.367)
Section 206.351 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to deducting and withholding...
Section 206.352 - Direct Deposit of Tax Refund. - Sec. 352. (1) For the 1997 tax year and each...
Section 206.355 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to employer, flow-through entity,...
Section 206.355a - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to filing form 1099-MISC.
Section 206.361 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to withholding by governmental...
Section 206.365-206.367 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to withholding by governmental...
281-1967-1-8 - Chapter 8 (206.401... 206.499)
Section 206.401 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to determination of tax,...
Section 206.402 - Administration of Tax; Conflicting Provisions. - Sec. 402. The tax imposed by this part shall be...
Section 206.405 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to failure or refusal...
Section 206.408 - Records. - Sec. 408. A person liable for any tax imposed under...
Section 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. - Compiler's Notes: The repealed sections pertained to notice of intent...
Section 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,...
Section 206.437 - Children of Veterans Tuition Grant Program; Contribution Designation. - Sec. 437. (1) For the 2006 tax year and each...
Section 206.438 - Designation of Contribution to the Military Family Relief Fund. - Sec. 438. (1) For tax years that begin after December...
Section 206.439 - Designating Portion of Tax Refund Credited to Michigan Nongame Fish and Wildlife Trust Fund; Printing Contribution Designation on Income Tax Return Form; Disposition of Amount Equal to Cumulative Designations. - Sec. 439. (1) Until the state treasurer certifies that the...
Section 206.440 - Children's Trust Fund; Contribution Designation. - Sec. 440. (1) Effective for the tax year beginning January...
Section 206.441 - Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990. - Compiler's Notes: The repealed section pertained to credit or refund...
Section 206.442 - Repealed. 1974, Act 308, Eff. Apr. 1, 1975. - Compiler's Notes: The repealed section pertained to failure or refusal...
Section 206.451 - Certificate of Dissolution or Withdrawal Until Taxes Paid; Payment of Taxes as Condition to Closing of Estate. - Sec. 451. (1) A domestic corporation, a foreign corporation, or...
Section 206.455 - Records, Books, and Accounts; Examination; Violation; Penalties. - Sec. 455. Every person shall keep such records, books and...
Section 206.461-206.466 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to offenses, penalties, enforcement,...
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... - Sec. 471. (1) The tax imposed by this part shall...
Section 206.472 - Personal Income and Property Tax Credit Forms and Instructions; Submission of Drafts With Explanations of Changes. - Sec. 472. Before final printing the department shall submit the...
Section 206.473 - Direct Deposit of Tax Refund; Form. - Sec. 473. The department shall develop and make available a...
Section 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...
Section 206.481 - Repealed. 1996, Act 342, Eff. Oct. 1, 1996. - Compiler's Notes: The repealed section pertained to remittances by state...
Section 206.482 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to amounts distributed to...
Section 206.483 - Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002. - Compiler's Notes: The repealed section pertained to deposit in federal...
Section 206.491-206.495 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to computation of taxes...
Section 206.496 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed section pertained to appropriation to department...
Section 206.497 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to business activities tax...
Section 206.498, 206.499 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012. - Compiler's Notes: The repealed sections pertained to declarations in act...
281-1967-1-9 - Chapter 9 (206.501...206.532)
Section 206.501 - Applicability of Definitions. - Sec. 501. The definitions contained in sections 504 to 516...
Section 206.504 - “Blind” and “Claimant” Defined. - Sec. 504. (1) "Blind" means a person with a permanent...
Section 206.506 - “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined. - Sec. 506. "Eligible serviceperson", "eligible veteran", and "eligible widow or...
Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined. - Sec. 507. (1) "Federally aided housing" means housing developed under...
Section 206.508 - Definitions. - Sec. 508. (1) "Gross rent" means the total rent contracted...
Section 206.510 - “Income” and “Owner” Defined. - Sec. 510. (1) "Income" means the sum of federal adjusted...
Section 206.512 - Definitions; P to R. - Sec. 512. (1) "Paraplegic, hemiplegic, or quadriplegic" means an individual,...
Section 206.512a - “Property Taxes” Defined. - Sec. 512a. "Property taxes" means, for the 2003 tax year...
Section 206.514 - “Senior Citizen,”“serviceperson,” and “State Income Tax” Defined. - Sec. 514. (1) "Senior citizen" means an individual, or either...
Section 206.516 - "Veteran" and "Widow or Widower" Defined. - Sec. 516. (1) "Veteran" means an individual who meets all...
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 Pro... - Sec. 520. (1) Subject to the limitations and the definitions...
Section 206.522 - Determination 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 o... - Sec. 522. (1) The amount of a claim made pursuant...
Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to credit for sales...
Section 206.524 - Credit Adjustment; Sale or Transfer of Homestead. - Sec. 524. (1) If the amount of the property taxes...
Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to advance payment of...
Section 206.526 - Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat. - Sec. 526. The right to file a claim is personal...
Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. - Compiler's Notes: The repealed section pertained to credit for heating...
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; Reporti... - Sec. 527a. (1) Subject to subsections (18) and (19), a...
Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. - Compiler's Notes: The repealed section pertained to penalty for excessive...
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. - Sec. 530. (1) The department may require reasonable proof from...
Section 206.531 - Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. - Compiler's Notes: The repealed section pertained to deferment of summer...
Section 206.532 - Forms for Claiming Credit; Provisions of Act Applicable to Chapter. - Sec. 532. The department shall prescribe forms for claiming the...