PocketLaw | Michigan Compiled Laws | Chapter 1 General Provisions

Chapter 1 General Provisions (141.501...141.509)

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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.