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Michigan Compiled Laws Complete Through PA 578 of 2018


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NOTE: Dates reflect any modification to item, not necessarily a change in law.

Act 284 of 1964 - CITY INCOME TAX ACT (141.501 - 141.787)
284‑1964‑1 ‑ CHAPTER 1 GENERAL PROVISIONS (141.501...141.509)
     Section 141.501 ‑ City income tax act; short title.
     Section 141.502 ‑ Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
     Section 141.502a ‑ Imposition of excise tax; condition.
     Section 141.503 ‑ Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.
     Section 141.503a ‑ Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.
     Section 141.503b ‑ Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
     Section 141.503c ‑ Amendment to city income tax ordinance.
     Section 141.503d ‑ Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
     Section 141.504 ‑ Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
     Section 141.505 ‑ Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
     Section 141.505d ‑ Charge or collection of city income tax by department of treasury; limitation.
     Section 141.506 ‑ Uniform city income tax ordinance; application; voluntary registration to withhold.
     Section 141.507 ‑ Uniform city income tax ordinance; form.
     Section 141.508 ‑ Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.
     Section 141.509 ‑ Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.
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.
284‑1964‑3 ‑ CHAPTER 3 ALTERNATIVE PROVISIONS (141.701...141.787)
     Section 141.701 ‑ Alternative provisions; adoption.
     Section 141.760 ‑ Tax withheld; return; payment; electronic funds transfer.
     Section 141.761 ‑ Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business.
     Section 141.787 ‑ Jeopardy assessment; procedure.

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