MCL - Index of Act 140 of 1971

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
Act 140 of 1971 GLENN STEIL STATE REVENUE SHARING ACT OF 1971 (141.901 - 141.921)
Section 141.901 Short title.
Section 141.902 “Intangibles tax,”“sales tax,” and “state income tax” defined.
Section 141.903 “Population” and “rate” defined.
Section 141.904 “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined.
Section 141.905 Definitions.
Section 141.906 Additional definitions.
Section 141.907 Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population.
Section 141.911 Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections.
Section 141.911a Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Section 141.912 Payments to cities, villages, and townships from sales tax collections; time and basis.
Section 141.912a Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates.
Section 141.913 Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitations; distributions; payment dates; annual appropriation by legislature; withholding payments.
Section 141.913a Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved.
Section 141.913b Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer.
Section 141.913c Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis.
Section 141.913d Distribution periods less than 12 months; annualization of amount.
Section 141.914 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Section 141.914a Supplemental payments to cities, villages, or townships; computation; appropriation.
Section 141.915 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Section 141.916 Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975.
Section 141.917 Disposition of payments made to cities, villages, townships, and counties.
Section 141.917a Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which municipality defaulted; use of amounts withheld; payment of debt service on bonds or notes; agreement assigning or pledging payment; statement; withholding payment to satisfy payment due and owing to state.
Section 141.918 Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 mill.
Section 141.919 Effective date.
Section 141.920 Receipts of cities, villages, or townships maintaining local tax efforts.
Section 141.921 Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; “deficit condition” defined.