Sec. 85.
(1) After the hearing as provided in section 84, the administrator or the department shall issue a final assessment setting forth the total amount found due in the proposed assessment or notice of intent to assess and any adjustment he or she may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment or notice of intent to assess. Proof of mailing of the final assessment is prima facie evidence of receipt of the final assessment by the addressee.
(2) If a protest under section 73(3) or 84(2) is not filed in respect to a proposed assessment or notice of intent to assess, a taxpayer or employer is considered to have received a final assessment 30 days after receipt of the proposed assessment.
History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
Structure 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 141.612 - 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 141.616 - 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 141.622 - 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 141.632 - Payments and Benefits Not Subject to Tax.
Section 141.633 - Deductible Expenses Generally.
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 141.644 - Federal Income Tax Return; Eliminations.
Section 141.645 - Net Profits; Consolidated Returns.
Section 141.646 - Amended Return; Change of Method of Accounting.
Section 141.652 - Tax Withheld; Payments or Persons Excepted.
Section 141.653 - Tax Withheld; Payment by Employee or Employer.
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 141.662 - 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 141.665 - 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 141.674 - 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 141.683 - 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 141.687 - Jeopardy Assessment; Procedure.
Section 141.688 - Statute of Limitations; Waiver; Payment of Tax.
Section 141.689 - Statute of Limitations; 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.