Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)

  1. Law
  2. Michigan Compiled Laws
  3. Municipal Financing
  4. 284 of 1964 - City Income Tax Act (141.501 - 141.787)
  5. Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)

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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
141.640

Extension for Filing Annual Return.

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
141.680

Waiver of Interest or Penalties During Extension.

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.