Michigan Compiled Laws
284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)
Section 141.683 - Additional Tax Assessment; When Interest and Penalty Not Imposed.

Sec. 83.
(1) Interest or a penalty shall not be imposed on an additional tax assessment if, within 90 days from final determination of a federal tax liability which also affects the computation of the taxpayer's city income tax liability, the taxpayer prepares and files an amended city income tax return showing income subject to the city tax based upon the final determination of federal income tax liability, and pays the additional tax shown due thereon or makes claim for refund of an overpayment. Interest shall not be allowed on a refund of the city income tax resulting from a final determination of federal tax liability.
(2) Interest and a penalty shall not be imposed for underestimating the tax if the total amount of tax withheld and paid by declaration, equals at least 70% or more of the tax shown due on the final return or 70% or more of the tax shown on the taxpayer's return for the preceding taxable year.
(3) An employee shall not be penalized because of the failure of his employer to report or pay tax withheld from the employee when the employer has in fact withheld the proper amount of tax.
History: 1964, Act 284, Imd. Eff. June 12, 1964

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 141 - Municipal Financing

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 141.601 - 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...

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.