Sec. 532.

The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return, except as provided in section 531. All provisions of this act 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