2006 Michigan Compiled Laws - CHAPTER 2 UNIFORM CITY INCOME TAX ORDINANCE (141.601...141.699)

CITY INCOME TAX ACT (EXCERPT)
Act 284 of 1964 Chapter 2
UNIFORM CITY INCOME TAX ORDINANCE

Document	Description
Section 141.601	Uniform city income tax ordinance; short title.
Section 141.602	Uniform city income tax ordinance; rules of construction, definitions.
Section 141.603	Definitions; A to D.
Section 141.604	Definitions; C.
Section 141.605	Definitions; D.
Section 141.606	Definitions; E, F.
Section 141.607	Definitions; F to N.
Section 141.608	Definitions; N to P.
Section 141.609	Definitions; R to T.
Section 141.611	Excise tax on incomes; rates.
Section 141.611a	Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions.
Section 141.611b	City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.
Section 141.612	Excise tax on incomes; application to resident individuals.
Section 141.613	Types of nonresident income to which tax applicable; extent and basis of tax.
Section 141.614	Excise tax on incomes; taxable net profits of a corporation, definition.
Section 141.615	Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership.
Section 141.616	Unincorporated business, profession, or activity; return.
Section 141.617	Unincorporated business, profession, or activity; election to pay tax.
Section 141.618	Partial business activity in city; apportionment of net profit.
Section 141.619	Partial business activity in city; separate accounting method.
Section 141.620	Partial business activity in city; business allocation percentage method.
Section 141.621	Partial business activity in city; percentage of average net book value; gross rental value of real property.
Section 141.622	Partial business activity in city; percentage of compensation paid employees.
Section 141.623	Partial business activity in city; percentage of gross revenue.
Section 141.624	Partial business activity in city; business allocation percentage.
Section 141.625	Partial business activity in city; substitute methods.
Section 141.626	Capital gains and losses; determination.
Section 141.627	Estates or trusts, deemed nonresidents; definitions.
Section 141.628	Income from estates and trusts.
Section 141.631	Exemptions.
Section 141.632	Payments and benefits not subject to tax.
Section 141.633	Deductible expenses generally.
Section 141.634	Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account.
Section 141.635	Qualified taxpayer within renaissance zone; determination of deductions claimed.
Section 141.641	Annual return; joint return.
Section 141.642	Returns; contents.
Section 141.643	Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.
Section 141.644	Federal income tax return; eliminations.
Section 141.645	Net profits; consolidated returns.
Section 141.646	Amended return; change of method of accounting.
Section 141.651	Withholding of tax by employer; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge.
Section 141.652	Tax withheld; payments or persons excepted.
Section 141.653	Tax withheld; payment by employee or employer.
Section 141.654	Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone.
Section 141.655	Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.
Section 141.656	Refusal by employee to furnish withholding certificate; withholding by employer; report.
Section 141.657	Tax withheld; withholding tables; first compensation taxable.
Section 141.658	Tax withheld; overwithheld tax, refund.
Section 141.659	Tax withheld; correction of error, refund.
Section 141.660	Tax withheld; payment by employer; return; electronic funds transfer.
Section 141.661	Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.
Section 141.662	Declaration of estimated tax; filing; form; time; exceptions.
Section 141.663	Declaration of estimated tax not withheld; computation; payment; installments.
Section 141.664	Annual return; filing; extension of time; failure to file; penalty.
Section 141.664a	Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply with escrow requirements; liability of corporation officers.
Section 141.665	Credit for city income tax paid another city.
Section 141.666	Fractional part of a cent or dollar.
Section 141.671	Rules and regulations; adoption; enforcement; forms; collection of tax.
Section 141.672	Special ruling; appeal to income tax board of review.
Section 141.673	Examination of books and records; witnesses; additional provisions relating to dispute resolution; protest to notice of intent to assess tax.
Section 141.674	Information confidential; divulgence, penalty, discharge from employment.
Section 141.681	Repealed. 1996, Act 478, Eff. Jan. 1, 1996.
Section 141.682	Payment of tax; interest; "adjusted prime rate" defined; penalty for delay; waiver of penalty for reasonable cause.
Section 141.683	Additional tax assessment; when interest and penalty not imposed.
Section 141.684	Due and unpaid assessment; determination; procedure.
Section 141.685	Final assessment; protest.
Section 141.686	Failure to pay tax; demand; recovery; prosecution.
Section 141.687	Jeopardy assessment; procedure.
Section 141.688	Statute of limitations; waiver; payment of tax.
Section 141.689	Statute of limitations; refund.
Section 141.691	Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; record of transactions and proceedings; availability of record and other writings to public; conducting business at public hearing; notice of hearing.
Section 141.692	Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.
Section 141.693	Appeal to state tax commissioner or tax tribunal; procedure.
Section 141.694	Appeal to court of appeals or supreme court; procedure.
Section 141.695	Payment to taxpayer from city general fund or city income tax trust fund.
Section 141.699	Violations; misdemeanor; penalties.

Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.