Michigan Laws 206.532 – Forms for claiming credit; provisions of act applicable to chapter
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Terms Used In Michigan Laws 206.532
- Shall: is a lways mandatory and "may" is always discretionary. See Michigan Laws 206.2
- 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
The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return. All provisions of this part including, but not limited to, audit, review, determinations, appeals, hearings, notices, assessments, and administration shall apply to this chapter.