Section 206.13. Exemption allowance; proration for nonresident or part-year resident; death of taxpayer.

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(1) A person who is permanently leaving Michigan and is filing a final federal return covering less than 12 months shall file a Michigan return covering the same period and prorate the exemption allowance on the basis of months in Michigan during the calendar year to 12 months.

(2) A proration of the exemption allowance is not required because of the death of the taxpayer during the tax year.

History: 1979 AC; 1998 - 2000 AACS.

                    
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