R 206.201
R 206.201 Purpose.
Cite as Mich. Admin. Code R 206.201
Rule 201. The purpose of these rules is to prescribe the procedures whereby a
qualified taxpayer may request all of the following in order to qualify for a tax credit
under the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713:
(a) A certification of historic significance.
(b) Certification of a rehabilitation plan.
(c) Certification of a completed rehabilitation of a historic resource.