Sec. 504.
(1) "Blind" means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance of not greater than 20 degrees in the better eye.
(2) "Claimant" means an individual natural person who filed a claim under this chapter and who was domiciled in this state during at least 6 months of the calendar year immediately preceding the year in which the claim is filed under this chapter and includes a husband and wife if they are required to file a joint state income tax return. The 6-month residency requirement does not apply to a claimant who files for the home heating credit under section 527a.
History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1978, Act 458, Imd. Eff. Oct. 16, 1978 ;-- Am. 1979, Act 126, Imd. Eff. Oct. 23, 1979 ;-- Am. 1993, Act 328, Eff. Apr. 1, 1994
Structure Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-1 - Part 1 (206.1...206.532)
281-1967-1-9 - Chapter 9 (206.501...206.532)
Section 206.501 - Applicability of Definitions.
Section 206.504 - “Blind” and “Claimant” Defined.
Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined.
Section 206.508 - Definitions.
Section 206.510 - “Income” and “Owner” Defined.
Section 206.512 - Definitions; 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Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.524 - Credit Adjustment; Sale or Transfer of Homestead.
Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Section 206.526 - Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat.
Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
Section 206.531 - Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
Section 206.532 - Forms for Claiming Credit; Provisions of Act Applicable to Chapter.