MCL - 284-1964-2

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Chapter 141
Act 284 of 1964
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CITY INCOME TAX ACT (EXCERPT)
Act 284 of 1964
Chapter 2
UNIFORM CITY INCOME TAX ORDINANCE
Document Type Description
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.
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; proposed assessment; written protest or request for informal conference; frivolous protest; penalty.
Section 141.685 Section Final assessment.
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 141.692a Section Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure.
Section 141.693 Section Appeal of rule to department; appeal of final assessment, decision, or order to 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.