{"data":{"id":"us-mi/mich.-comp.-laws-206.312","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.312","heading":"Electronic filing of farmland preservation tax credit claim with annual return.","body":"Sec. 312.\n\nBeginning 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.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-312","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"a49f65967611c42574842830da51f740fc1f31e2def317b1acb498c5b2b14bf0","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.311","next":"us-mi/mich.-comp.-laws-206.315"},"notice":"GroundRules: Original legal text. Not legal advice."}