Sec. 13.
(1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, including extensions thereof, whichever is later. Upon denial of a refund, a taxpayer may follow the procedure for appeal as provided in section 14.
(2) A tax deficiency as finally determined and interest or penalties thereon shall be paid within 30 days after receipt of a final assessment where no appeal is made.
History: 1990, Act 100, Imd. Eff. June 13, 1990
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1161 - Short Title.
Section 141.1162 - Definitions.
Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.
Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.
Section 141.1166 - Confidentiality; Violation; Penalties.
Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.
Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1172 - Additional Assessment.
Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1175 - Grievance; Judicial Determination.