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2019 Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 284 of 1964 City Income Tax Act (141.501 - 141.787)
284-1964-2 Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)
- 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; Voluntary Withholding by Certain Employers; 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, 1997.
- 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 141.686a Authority to Impose a Lien for Taxes.
- Section 141.686b Demand for Payment; Warrant; Levy on Property; Refusal or Failure to Surrender Property; Personal Liability; Effect of Levy on Salary or Wages; Service of Warrant-Notice Levy.
- Section 141.686c Recording Release of a Lien; Conditions for Filing; Release of Levy; Conditions for Service; Reimbursement of Fee; Certificate of Withdrawal; Release of Levy.
- 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.
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