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2006 Michigan Compiled Laws - CHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177)

CITY UTILITY USERS TAX ACT (EXCERPT)
Act 100 of 1990
Chapter 2
UNIFORM CITY UTILITY USERS TAX ORDINANCE

DocumentDescription
Section 141.1161Short title.
Section 141.1162Definitions.
Section 141.1163Imposition of city utility users tax; rate; measurement.
Section 141.1164Billing; tax as debt; delinquency; remittance; filing annual return.
Section 141.1165Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records.
Section 141.1166Confidentiality; violation; penalties.
Section 141.1167Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties.
Section 141.1168Delinquent tax amounts; interest and penalties.
Section 141.1169Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest.
Section 141.1170Hearing; final assessment; proof of mailing; effect of not filing protest.
Section 141.1171Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution.
Section 141.1172Additional assessment.
Section 141.1173Claim for refund; time; denial; appeal; payment of tax deficiency.
Section 141.1174Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.
Section 141.1175Grievance; judicial determination.
Section 141.1176Payment of recovery from general fund.
Section 141.1177Violations; penalties.

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