Michigan Compiled Laws
281-1967-1-9 - Chapter 9 (206.501...206.532)
Section 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

Structure Michigan Compiled Laws

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 206.506 - “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined.

Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined.

Section 206.508 - 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 206.520 - 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...

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...

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 206.527a - 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...

Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.

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.

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.