Michigan Compiled Laws

Mich. Comp. Laws § 206.501 (2026)

Applicability of definitions.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.501 Applicability of definitions.

Sec. 501.

The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise.

History: Add. 1973, Act 20, Imd. Eff. May 16, 1973

Notes of Decisions

Cited in 3 cases, 1982–2002 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).

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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “557(1512)(2) provides: "`Property taxes' means general ad valorem taxes due and payable for periods after December 31, 1972, levied on a homestead with this state, including collection fees, but not including special assessments, penalties, or interest.”

Stege v. Dep't of Treasury, 651 N.W.2d 164 (Mich. Ct. App. 2002). · cites it 2× “See MCL 206.501 (ita “definitions . . . shall control only in the interpretation of this chapter, unless the context clearly requires otherwise”).”

Stolper v. Dep't of Treasury, 417 N.W.2d 520 (Mich. Ct. App. 1987). “Resolution of the issue requires construction of chapter 9 of the mita, MCL 206.501 et seq.; MSA 7.557(1501) et seq.”

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