Sec. 92.
(1) A taxpayer or employer may file a written notice of appeal with the secretary of the income tax board of review not more than 30 days after receipt by the taxpayer or employer of a final assessment, denial in whole or part of a claim for refund, decision, order, or special ruling of the administrator or the department. Upon receipt of the notice of appeal, the income tax board of review shall notify the administrator or the department, who shall forward within 15 days to the income tax board of review a certified transcript of all actions and findings taken by the administrator or the department that relate to the matter under appeal. The appellant or his or her duly authorized representative may inspect the transcript.
(2) The income tax board of review shall grant the appellant a hearing at which the appellant or his or her duly authorized representative and the administrator or the department have an opportunity to present evidence that relates to the matter under appeal. After conclusion of the hearing, the income tax board of review by a majority vote of its 3 members shall affirm, reverse, or modify the final assessment, denial, decision, or order under appeal and furnish a copy of the decision to the appellant and to the administrator or the department.
(3) The provisions of this ordinance as to the confidential character of tax data are applicable to proceedings pending before or submitted to the income tax board of review.
(4) A tax deficiency or refund and any interest or penalties on a deficiency or refund shall be paid not more than 30 days after receipt by the taxpayer or employer or by the city or the department of notice of determination by the income tax board of review if no further appeal is made.
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.