Michigan Laws > Chapter 206 > Act 281 of 1967 > Part 1


§ 206.251	Credit for taxes withheld; election to treat as total tax
§ 206.254	Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable
§ 206.255	Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit
§ 206.256	Tax exemption in other states by nonresidents; reciprocal agreement
§ 206.265	Credit against tax; determining amount; eligibility; limitation; refund
§ 206.266	Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions
§ 206.266a	Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions
§ 206.270	Tax voucher certificate; definitions
§ 206.271	Recomputation of taxable income by excluding proportional gain or loss on disposition of property
§ 206.272	Earned income tax credit; amount equal to federal credit; refund
§ 206.278	Qualified investment in qualified business; tax credit; definitions

Terms Used In Michigan Laws > Chapter 206 > Act 281 of 1967 > Part 1 > Chapter 5

Administrator: means the administrator of the authority as provided for in section 21525. See Michigan Laws 324.21502
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Alcoholic liquor: means that term as defined in section 1d of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 324.82101
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Arrest: Taking physical custody of a person by lawful authority.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Authority: means the underground storage tank authority created in section 21523. See Michigan Laws 324.21502
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
board: means the board of directors of the authority. See Michigan Laws 324.21502
Board: means the board of ethics. See Michigan Laws 15.341
Bonds or notes: means the bonds, notes, commercial paper, other obligations of indebtedness, or any combination of these, issued by the finance authority pursuant to this part. See Michigan Laws 324.21502
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Contract: A legal written agreement that becomes binding when signed.
Conviction: means a final conviction, the payment of a fine, a plea of guilty or nolo contendere if accepted by the court, or a finding of guilt or probate court disposition on a violation of this part, regardless of whether the penalty is rebated or suspended. See Michigan Laws 324.82101
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Decedent: A deceased person.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Department: means the department of environmental quality. See Michigan Laws 324.21502
Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301
Director: means the director of the department of natural resources. See Michigan Laws 324.301
Docket: A log containing brief entries of court proceedings.
Employee: means a person who performs a service for wages or other remuneration under a contract of hire, written or oral, express or implied. See Michigan Laws 15.361
Employee: means an employee, classified or unclassified, of the executive branch of this state. See Michigan Laws 15.341
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
Executor: A male person named in a will to carry out the decedent
Fiduciary: A trustee, executor, or administrator.
Finance authority: means the Michigan finance authority created by Executive Reorganization Order No. See Michigan Laws 324.21502
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fraud: Intentional deception resulting in injury to another.
Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
Fund: means the underground storage tank cleanup fund created in section 21506b and includes the bond proceeds account established within the fund. See Michigan Laws 324.21502
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Law of another state: means a law or ordinance enacted by any of the following:

(i) Another state. See Michigan Laws 324.82101

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}

Lien: A claim against real or personal property in satisfaction of a debt.

local unit: means a municipality or county. See Michigan Laws 324.301

Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.

Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.

Operate: means to ride in or on and be in actual physical control of the operation of a snowmobile. See Michigan Laws 324.82101

Operator: means any individual who operates a snowmobile. See Michigan Laws 324.82101

Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

Peace officer: means any of the following:

(i) A sheriff. See Michigan Laws 324.82101

Person: means an individual, sole proprietorship, partnership, corporation, association, or any other legal entity. See Michigan Laws 15.361

Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301

Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.21503

Personal property: All property that is not real property.

Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.

Prior conviction: means a conviction for any of the following, whether under a law of this state, a local ordinance substantially corresponding to a law of this state, a law of the United States substantially corresponding to a law of this state, or a law of another state substantially corresponding to a law of this state:

(i) A violation or an attempted violation of section 82127(1), (3), (4), (5), (6), or (7), except that only 1 violation or attempted violation of section 82127(6), a local ordinance substantially corresponding to section 82127(6), or a law of another state substantially corresponding to section 82127(6), or a law of the United States substantially corresponding to section 82127(6) may be used as a prior conviction other than for enhancement purposes as provided in section 82129a(1)(b). See Michigan Laws 324.82101

Probate: Proving a will

Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.

Public body: means all of the following:

(i) A state officer, employee, agency, department, division, bureau, board, commission, council, authority, or other body in the executive branch of state government. See Michigan Laws 15.361

Public entity: means the state including all agencies thereof, any public body corporate within the state, including all agencies thereof, or any non-incorporated public body within the state of whatever nature, including all agencies thereof. See Michigan Laws 15.321

Public servant: includes all persons serving any public entity, except members of the legislature and state officers who are within the provisions of section 10 of article 4 of the state constitution as implemented by legislative act. See Michigan Laws 15.321

Qualified taxpayer: means a taxpayer subject to the minerals severance tax levied under the nonferrous metallic minerals extraction severance tax act. See Michigan Laws 206.31b

Quorum: The number of legislators that must be present to do business.

Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.

Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.

Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301

seal: shall be construed to include any of the following:

(a) The impression of the seal on the paper alone. See Michigan Laws 8.3n

Shall: is a lways mandatory and "may" is always discretionary. See Michigan Laws 206.2

shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c

Snowmobile: means any motor-driven vehicle that is designed for travel primarily on snow or ice and that utilizes sled-type runners or skis, an endless belt tread, or any combination of these or other similar means of contact with the surface upon which it is operated, but is not a vehicle that must be registered under the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 324.82101

Specialty court program: means a program under any of the following:

(i) A drug treatment court, as defined in section 1060 of the revised judicature act of 1961, 1961 PA 236, MCL 600. See Michigan Laws 324.82101

state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o

Testimony: Evidence presented orally by witnesses during trials or before grand juries.

Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.

Trustee: A person or institution holding and administering property in trust.

United States: shall be construed to include the district and territories. See Michigan Laws 8.3o

Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.

Verdict: The decision of a petit jury or a judge.