Michigan Compiled Laws
Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)
284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)

Section 141.611a - Ordinance, Resolution, or Agreement to Dedicate and Transfer Funds; Purposes; Commencement; Amount; Definitions. - Sec. 11a. (1) For the 1993 tax year and each...

Section 141.611b - City as Qualified Local Unit of Government; Dedication and Transfer of Funds; Purposes; Use of Federal Data Facility Fund; Amount; Definitions. - Sec. 11b. (1) A city that is a qualified local...

Section 141.612 - Excise Tax on Incomes; Application to Resident Individuals. - Sec. 12. The tax shall apply on the following types...

Section 141.613 - Types of Nonresident Income to Which Tax Applicable; Extent and Basis of Tax. - Sec. 13. The tax shall apply on the following types...

Section 141.614 - Excise Tax on Incomes; Taxable Net Profits of a Corporation, Definition. - Sec. 14. The tax shall apply on the taxable net...

Section 141.615 - Excise Tax on Incomes; Unincorporated Business, Profession; Sole Proprietorship, Partnership. - Sec. 15. An unincorporated business, profession or other activity conducted...

Section 141.616 - Unincorporated Business, Profession, or Activity; Return. - Sec. 16. An unincorporated business, profession or other activity owned...

Section 141.617 - Unincorporated Business, Profession, or Activity; Election to Pay Tax. - Sec. 17. At the election of an unincorporated business, profession...

Section 141.618 - Partial Business Activity in City; Apportionment of Net Profit. - Sec. 18. When the entire net profit of a business...

Section 141.619 - Partial Business Activity in City; Separate Accounting Method. - Sec. 19. The taxpayer may petition for and the administrator...

Section 141.620 - Partial Business Activity in City; Business Allocation Percentage Method. - Sec. 20. The business allocation percentage method shall be used...

Section 141.621 - Partial Business Activity in City; Percentage of Average Net Book Value; Gross Rental Value of Real Property. - Sec. 21. First, the taxpayer shall ascertain the percentage which...

Section 141.622 - Partial Business Activity in City; Percentage of Compensation Paid Employees. - Sec. 22. Second, the taxpayer shall ascertain the percentage which...

Section 141.623 - Partial Business Activity in City; Percentage of Gross Revenue. - Sec. 23. Third, the taxpayer shall ascertain the percentage which...

Section 141.624 - Partial Business Activity in City; Business Allocation Percentage. - Sec. 24. Fourth, the taxpayer shall add the percentages determined...

Section 141.625 - Partial Business Activity in City; Substitute Methods. - Sec. 25. An alternative method of accounting shall be used...

Section 141.626 - Capital Gains and Losses; Determination. - Sec. 26. (1) Capital gains and capital losses, other than...

Section 141.627 - Estates or Trusts, Deemed Nonresidents; Definitions. - Sec. 27. An estate or trust is not subject to...

Section 141.628 - Income From Estates and Trusts. - Sec. 28. (1) "Income from estates" means "income" as defined...

Section 141.631 - Exemptions. - Sec. 31. (1) An individual taxpayer in computing his or...

Section 141.632 - Payments and Benefits Not Subject to Tax. - Sec. 32. The following payments and benefits received by any...

Section 141.633 - Deductible Expenses Generally. - Sec. 33. Ordinary, necessary, reasonable and unreimbursed expenses paid or...

Section 141.634 - Deductible Expenses; Alimony, Separate Maintenance Payments and Principal Sums Payable in Installments, Moving Expenses, and Payments to Retirement Plan or Account. - Sec. 34. The following expenses paid or incurred by an...

Section 141.635 - Qualified Taxpayer Within Renaissance Zone; Determination of Deductions Claimed. - Sec. 35. (1) Notwithstanding any other provision of this ordinance...

Section 141.640 - Extension for Filing Annual Return. - Sec. 40. Notwithstanding any other provision of this ordinance, a...

Section 141.641 - Annual Return; Joint Return. - Sec. 41. (1) Every corporation doing business in the city...

Section 141.642 - Returns; Contents. - Sec. 42. The annual return shall set forth: (a) The...

Section 141.643 - Payment of Tax; Refund; Interest; Allocation of Payment; Notice; Nonobligated Spouse; Form; Filing; Release of Liability; Definitions. - Sec. 43. (1) A balance of the tax that is...

Section 141.644 - Federal Income Tax Return; Eliminations. - Sec. 44. Where total income, total deductions, net profits, or...

Section 141.645 - Net Profits; Consolidated Returns. - Sec. 45. For the purpose of determining net profit allocable...

Section 141.646 - Amended Return; Change of Method of Accounting. - Sec. 46. An amended return shall be filed with the...

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. - Sec. 51. (1) An employer doing business or maintaining an...

Section 141.652 - Tax Withheld; Payments or Persons Excepted. - Sec. 52. Employers shall not withhold any tax from the...

Section 141.653 - Tax Withheld; Payment by Employee or Employer. - Sec. 53. If the tax is not withheld, an employee...

Section 141.654 - Tax Withheld; Exemptions Claimed; Percentage of Work Done at Predominant Place of Employment; Qualified Taxpayer Within Renaissance Zone. - Sec. 54. An employee with compensation subject to tax shall...

Section 141.655 - Tax Withheld; Revised Form; Time for Filing; Qualified Taxpayer Within Renaissance Zone. - Sec. 55. (1) Except as provided in subsection (2), an...

Section 141.656 - Refusal by Employee to Furnish Withholding Certificate; Withholding by Employer; Report. - Sec. 56. If an employee refuses to furnish a withholding...

Section 141.657 - Tax Withheld; Withholding Tables; First Compensation Taxable. - Sec. 57. (1) The city shall provide withholding tables establishing...

Section 141.658 - Tax Withheld; Overwithheld Tax, Refund. - Sec. 58. If an employer withholds more than the apparent...

Section 141.659 - Tax Withheld; Correction of Error, Refund. - Sec. 59. Correction of an over or an under-withholding as...

Section 141.660 - Tax Withheld; Payment by Employer; Return; Electronic Funds Transfer. - Sec. 60. (1) Except as provided in subsection (2), an...

Section 141.661 - Tax Withheld; Employer's Reconciliation of Quarterly Returns; Deficiency; Refund; Information Return; Cessation of Business. - Sec. 61. (1) An employer shall file with the city...

Section 141.662 - Declaration of Estimated Tax; Filing; Form; Time; Exceptions. - Sec. 62. (1) A person who anticipates taxable income from...

Section 141.663 - Declaration of Estimated Tax Not Withheld; Computation; Payment; Installments. - Sec. 63. (1) A taxpayer's annual return for the preceding...

Section 141.664 - Annual Return; Filing; Extension of Time; Failure to File; Penalty. - Sec. 64. (1) The filing of a declaration of estimated...

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. - Sec. 64a. (1) If a person liable for the tax...

Section 141.665 - Credit for City Income Tax Paid Another City. - Sec. 65. An individual who is a resident of the...

Section 141.666 - Fractional Part of a Cent or Dollar. - Sec. 66. In withholding the tax due under this ordinance,...

Section 141.671 - Rules and Regulations; Adoption; Enforcement; Forms; Collection of Tax. - Sec. 71. (1) The administrator may adopt, amend, and repeal...

Section 141.672 - Special Ruling; Appeal to Income Tax Board of Review. - Sec. 72. A taxpayer or employer desiring a special ruling...

Section 141.673 - Examination of Books and Records; Witnesses; Additional Provisions Relating to Dispute Resolution; Protest to Notice of Intent to Assess Tax. - Sec. 73. (1) If a taxpayer or employer fails or...

Section 141.674 - Information Confidential; Divulgence, Penalty, Discharge From Employment. - Sec. 74. (1) Information gained by the administrator, city treasurer...

Section 141.680 - Waiver of Interest or Penalties During Extension. - Sec. 80. Notwithstanding any other provision of this ordinance, for...

Section 141.681 - Repealed. 1996, Act 478, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed section pertained to examination and investigation.

Section 141.682 - Payment of Tax; Interest; “Adjusted Prime Rate” Defined; Penalty for Delay; Waiver of Penalty for Reasonable Cause. - Sec. 82. (1) All taxes imposed in a taxable year...

Section 141.683 - Additional Tax Assessment; When Interest and Penalty Not Imposed. - Sec. 83. (1) Interest or a penalty shall not be...

Section 141.684 - Due and Unpaid Assessment; Determination; Procedure. - Sec. 84. (1) For tax years before the 1997 tax...

Section 141.685 - Final Assessment; Protest. - Sec. 85. (1) After the hearing as provided in section...

Section 141.686 - Failure to Pay Tax; Demand; Recovery; Prosecution. - Sec. 86. If an employer or taxpayer files a return...

Section 141.686a - Authority to Impose a Lien for Taxes. - Sec. 86a. (1) Notwithstanding section 86, a city that has...

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. - Sec. 86b. (1) Notwithstanding section 86, a city that has...

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. - Sec. 86c. (1) If a city that has a population...

Section 141.687 - Jeopardy Assessment; Procedure. - Sec. 87. (1) If the administrator or the department believes...

Section 141.688 - Statute of Limitations; Waiver; Payment of Tax. - Sec. 88. (1) Except in case of fraud, failure to...

Section 141.689 - Statute of Limitations; Refund. - Sec. 89. (1) Except as otherwise provided in this ordinance,...

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... - Sec. 91. (1) The governing body of the city shall...

Section 141.692 - Income Tax Board of Review; Notice of Appeal; Transcript; Hearing; Confidential Tax Data; Payment of Deficiency or Refund. - Sec. 92. (1) A taxpayer or employer may file a...

Section 141.693 - Appeal to State Tax Commissioner or Tax Tribunal; Procedure. - Sec. 93. (1) A taxpayer, employer, or other person aggrieved...

Section 141.694 - Appeal to Court of Appeals or Supreme Court; Procedure. - Sec. 94. (1) If a taxpayer, employer, other person, or...

Section 141.695 - Payment to Taxpayer From City General Fund or City Income Tax Trust Fund. - Sec. 95. For tax years before the 1997 tax year...

Section 141.699 - Violations; Misdemeanor; Penalties. - Sec. 99. Each of the following violations of this ordinance...

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Michigan Compiled Laws Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) 284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)

Michigan Compiled Laws
Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)
284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)