Section 206.514 - “Senior citizen,”“serviceperson,” and “state income tax” defined.
INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined.
Sec. 514.
(1) “Senior citizen” means an individual, or either 1 of 2 persons filing a joint tax return under this act, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a person who was 65 years of age or older at the time of death.
(2) “Serviceperson” means a person who is currently serving in the armed forces of the United States or is separated from the armed forces for less than a year, and who was a resident of this state at least 6 months prior to the time of entering the armed forces or was a resident of this state at least 5 years prior to filing a claim under this chapter.
(3) “State income tax” or “state income tax act” means the tax levied by this act.
History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 156, Imd. Eff. June 20, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987