2006 Michigan Compiled Laws - CHAPTER 1 GENERAL PROVISIONS (141.501...141.509)

CITY INCOME TAX ACT (EXCERPT)
Act 284 of 1964 Chapter 1
GENERAL PROVISIONS

Document	Description
Section 141.501	City income tax act; short title.
Section 141.502	Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
Section 141.502a	Imposition of excise tax; condition.
Section 141.503	Excise tax on income; levy, assessment, and collection; rates; certification of conditions; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year; annualization of rates; definitions.
Section 141.503a	Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.
Section 141.503b	Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
Section 141.503c	Amendment to city income tax ordinance.
Section 141.503d	Violation of §§ 168.1 to 168.992 applicable to petitions; penalties.
Section 141.504	Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
Section 141.505	Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
Section 141.505d	Charge or collection of city income tax by department of treasury; limitation.
Section 141.506	Uniform city income tax ordinance; application.
Section 141.507	Uniform city income tax ordinance; form.
Section 141.508	Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.
Section 141.509	Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.

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