Michigan Compiled Laws
Mich. Comp. Laws § 206.523 (2026)
Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
✓ laws through the 2026 session (checked Aug. 2026)
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INCOME TAX ACT OF 1967
Act 281 of 1967
206.523 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to credit for sales tax paid on food and prescription drugs.
Notes of Decisions
Cited in 1
case, 1977–1977 · leading case: Rosenbaum v. Dep't of Treasury, 258 N.W.2d 216 (Mich. Ct. App. 1977).
Rosenbaum v. Dep't of Treasury, 258 N.W.2d 216 (Mich. Ct. App. 1977). “Therefore, invalidating the section would afford these plaintiffs no relief. We note that Const 1963, art 9, § 8 makes the sales tax credit provision inoperative.”
Mich. Comp. Laws § 206.523(1)(a): 1 case
Rosenbaum v. Dep't of Treasury, 258 N.W.2d 216 (Mich. Ct. App. 1977). “Therefore, invalidating the section would afford these plaintiffs no relief. We note that Const 1963, art 9, § 8 makes the sales tax credit provision inoperative.”
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