| Section 141.601 | Section | Uniform city income tax ordinance; short title. |
| Section 141.602 | Section | Uniform city income tax ordinance; rules of construction, definitions. |
| Section 141.603 | Section | Definitions; A to D. |
| Section 141.604 | Section | Definitions; C. |
| Section 141.605 | Section | Definitions; D. |
| Section 141.606 | Section | Definitions; E, F. |
| Section 141.607 | Section | Definitions; F to N. |
| Section 141.608 | Section | Definitions; N to P. |
| Section 141.609 | Section | Definitions; R to T. |
| Section 141.611 | Section | Excise tax on incomes; rates. |
| Section 141.611a | Section | Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions. |
| Section 141.611b | Section | City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions. |
| Section 141.612 | Section | Excise tax on incomes; application to resident individuals. |
| Section 141.613 | Section | Types of nonresident income to which tax applicable; extent and basis of tax. |
| Section 141.614 | Section | Excise tax on incomes; taxable net profits of a corporation, definition. |
| Section 141.615 | Section | Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership. |
| Section 141.616 | Section | Unincorporated business, profession, or activity; return. |
| Section 141.617 | Section | Unincorporated business, profession, or activity; election to pay tax. |
| Section 141.618 | Section | Partial business activity in city; apportionment of net profit. |
| Section 141.619 | Section | Partial business activity in city; separate accounting method. |
| Section 141.620 | Section | Partial business activity in city; business allocation percentage method. |
| Section 141.621 | Section | Partial business activity in city; percentage of average net book value; gross rental value of real property. |
| Section 141.622 | Section | Partial business activity in city; percentage of compensation paid employees. |
| Section 141.623 | Section | Partial business activity in city; percentage of gross revenue. |
| Section 141.624 | Section | Partial business activity in city; business allocation percentage. |
| Section 141.625 | Section | Partial business activity in city; substitute methods. |
| Section 141.626 | Section | Capital gains and losses; determination. |
| Section 141.627 | Section | Estates or trusts, deemed nonresidents; definitions. |
| Section 141.628 | Section | Income from estates and trusts. |
| Section 141.631 | Section | Exemptions. |
| Section 141.632 | Section | Payments and benefits not subject to tax. |
| Section 141.633 | Section | Deductible expenses generally. |
| Section 141.634 | Section | Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account. |
| Section 141.635 | Section | Qualified taxpayer within renaissance zone; determination of deductions claimed. |
| Section 141.640 | Section | Extension for filing annual return. |
| Section 141.641 | Section | Annual return; joint return. |
| Section 141.642 | Section | Returns; contents. |
| Section 141.643 | Section | Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions. |
| Section 141.644 | Section | Federal income tax return; eliminations. |
| Section 141.645 | Section | Net profits; consolidated returns. |
| Section 141.646 | Section | Amended return; change of method of accounting. |
| Section 141.651 | Section | 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 | Section | Tax withheld; payments or persons excepted. |
| Section 141.653 | Section | Tax withheld; payment by employee or employer. |
| Section 141.654 | Section | Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone. |
| Section 141.655 | Section | Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone. |
| Section 141.656 | Section | Refusal by employee to furnish withholding certificate; withholding by employer; report. |
| Section 141.657 | Section | Tax withheld; withholding tables; first compensation taxable. |
| Section 141.658 | Section | Tax withheld; overwithheld tax, refund. |
| Section 141.659 | Section | Tax withheld; correction of error, refund. |
| Section 141.660 | Section | Tax withheld; payment by employer; return; electronic funds transfer. |
| Section 141.661 | Section | Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business. |
| Section 141.662 | Section | Declaration of estimated tax; filing; form; time; exceptions. |
| Section 141.663 | Section | Declaration of estimated tax not withheld; computation; payment; installments. |
| Section 141.664 | Section | Annual return; filing; extension of time; failure to file; penalty. |
| Section 141.664a | Section | 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 | Section | Credit for city income tax paid another city. |
| Section 141.666 | Section | Fractional part of a cent or dollar. |
| Section 141.671 | Section | Rules and regulations; adoption; enforcement; forms; collection of tax. |
| Section 141.672 | Section | Special ruling; appeal to income tax board of review. |
| Section 141.673 | Section | Examination of books and records; witnesses; additional provisions relating to dispute resolution; protest to notice of intent to assess tax. |
| Section 141.674 | Section | Information confidential; divulgence, penalty, discharge from employment. |
| Section 141.680 | Section | Waiver of interest or penalties during extension. |
| Section 141.681 | Section | Repealed. 1996, Act 478, Eff. Jan. 1, 1997. |
| Section 141.682 | Section | Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause. |
| Section 141.683 | Section | Additional tax assessment; when interest and penalty not imposed. |
| Section 141.684 | Section | Due and unpaid assessment; determination; procedure. |
| Section 141.685 | Section | Final assessment; protest. |
| Section 141.686 | Section | Failure to pay tax; demand; recovery; prosecution. |
| Section 141.686a | Section | Authority to impose a lien for taxes. |
| Section 141.686b | Section | 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 | Section | 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 | Section | Jeopardy assessment; procedure. |
| Section 141.688 | Section | Statute of limitations; waiver; payment of tax. |
| Section 141.689 | Section | Statute of limitations; refund. |
| Section 141.691 | Section | 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 | Section | Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund. |
| Section 141.693 | Section | Appeal to state tax commissioner or tax tribunal; procedure. |
| Section 141.694 | Section | Appeal to court of appeals or supreme court; procedure. |
| Section 141.695 | Section | Payment to taxpayer from city general fund or city income tax trust fund. |
| Section 141.699 | Section | Violations; misdemeanor; penalties. |
Michigan Compiled Laws Complete Through PA 38 of 2023