Mich. Comp. Laws § 206.312

Current through Public Act 171 of the 2024 Legislative Session

Section 206.312 - Electronic filing of farmland preservation tax credit claim with annual return

Beginning with the 2016 tax year, a taxpayer may, regardless of the number of development rights agreements entered into pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, electronically file a farmland preservation tax credit claim with the taxpayer's annual return under this part.

MCL 206.312

Added by 2016, Act 266,s 2, eff. 6/28/2016.