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Michigan Compiled Laws Complete Through PA 123 of 2019
House: Adjourned until Thursday, December 19, 2019 11:30:00 AM
Senate: Adjourned until Thursday, December 19, 2019 11:30:00 AM


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

DocumentTypeDescription
Section 141.601SectionUniform city income tax ordinance; short title.
Section 141.602SectionUniform city income tax ordinance; rules of construction, definitions.
Section 141.603SectionDefinitions; A to D.
Section 141.604SectionDefinitions; C.
Section 141.605SectionDefinitions; D.
Section 141.606SectionDefinitions; E, F.
Section 141.607SectionDefinitions; F to N.
Section 141.608SectionDefinitions; N to P.
Section 141.609SectionDefinitions; R to T.
Section 141.611SectionExcise tax on incomes; rates.
Section 141.611aSectionOrdinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions.
Section 141.611bSectionCity as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.
Section 141.612SectionExcise tax on incomes; application to resident individuals.
Section 141.613SectionTypes of nonresident income to which tax applicable; extent and basis of tax.
Section 141.614SectionExcise tax on incomes; taxable net profits of a corporation, definition.
Section 141.615SectionExcise tax on incomes; unincorporated business, profession; sole proprietorship, partnership.
Section 141.616SectionUnincorporated business, profession, or activity; return.
Section 141.617SectionUnincorporated business, profession, or activity; election to pay tax.
Section 141.618SectionPartial business activity in city; apportionment of net profit.
Section 141.619SectionPartial business activity in city; separate accounting method.
Section 141.620SectionPartial business activity in city; business allocation percentage method.
Section 141.621SectionPartial business activity in city; percentage of average net book value; gross rental value of real property.
Section 141.622SectionPartial business activity in city; percentage of compensation paid employees.
Section 141.623SectionPartial business activity in city; percentage of gross revenue.
Section 141.624SectionPartial business activity in city; business allocation percentage.
Section 141.625SectionPartial business activity in city; substitute methods.
Section 141.626SectionCapital gains and losses; determination.
Section 141.627SectionEstates or trusts, deemed nonresidents; definitions.
Section 141.628SectionIncome from estates and trusts.
Section 141.631SectionExemptions.
Section 141.632SectionPayments and benefits not subject to tax.
Section 141.633SectionDeductible expenses generally.
Section 141.634SectionDeductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account.
Section 141.635SectionQualified taxpayer within renaissance zone; determination of deductions claimed.
Section 141.641SectionAnnual return; joint return.
Section 141.642SectionReturns; contents.
Section 141.643SectionPayment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.
Section 141.644SectionFederal income tax return; eliminations.
Section 141.645SectionNet profits; consolidated returns.
Section 141.646SectionAmended return; change of method of accounting.
Section 141.651SectionWithholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge.
Section 141.652SectionTax withheld; payments or persons excepted.
Section 141.653SectionTax withheld; payment by employee or employer.
Section 141.654SectionTax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone.
Section 141.655SectionTax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.
Section 141.656SectionRefusal by employee to furnish withholding certificate; withholding by employer; report.
Section 141.657SectionTax withheld; withholding tables; first compensation taxable.
Section 141.658SectionTax withheld; overwithheld tax, refund.
Section 141.659SectionTax withheld; correction of error, refund.
Section 141.660SectionTax withheld; payment by employer; return; electronic funds transfer.
Section 141.661SectionTax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.
Section 141.662SectionDeclaration of estimated tax; filing; form; time; exceptions.
Section 141.663SectionDeclaration of estimated tax not withheld; computation; payment; installments.
Section 141.664SectionAnnual return; filing; extension of time; failure to file; penalty.
Section 141.664aSectionSale 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 141.665SectionCredit for city income tax paid another city.
Section 141.666SectionFractional part of a cent or dollar.
Section 141.671SectionRules and regulations; adoption; enforcement; forms; collection of tax.
Section 141.672SectionSpecial ruling; appeal to income tax board of review.
Section 141.673SectionExamination of books and records; witnesses; additional provisions relating to dispute resolution; protest to notice of intent to assess tax.
Section 141.674SectionInformation confidential; divulgence, penalty, discharge from employment.
Section 141.681SectionRepealed. 1996, Act 478, Eff. Jan. 1, 1997.
Section 141.682SectionPayment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause.
Section 141.683SectionAdditional tax assessment; when interest and penalty not imposed.
Section 141.684SectionDue and unpaid assessment; determination; procedure.
Section 141.685SectionFinal assessment; protest.
Section 141.686SectionFailure to pay tax; demand; recovery; prosecution.
Section 141.686aSectionAuthority to impose a lien for taxes.
Section 141.686bSectionDemand 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 141.686cSectionRecording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy.
Section 141.687SectionJeopardy assessment; procedure.
Section 141.688SectionStatute of limitations; waiver; payment of tax.
Section 141.689SectionStatute of limitations; refund.
Section 141.691SectionIncome 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 141.692SectionIncome tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.
Section 141.693SectionAppeal to state tax commissioner or tax tribunal; procedure.
Section 141.694SectionAppeal to court of appeals or supreme court; procedure.
Section 141.695SectionPayment to taxpayer from city general fund or city income tax trust fund.
Section 141.699SectionViolations; misdemeanor; penalties.
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