Michigan · Statutes
Act Act-284-of-1964
100 sections
100 sections
- Mich. Comp. Laws § 141.501City income tax act; short title.
- Mich. Comp. Laws § 141.502Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
- Mich. Comp. Laws § 141.502aImposition of excise tax; condition.
- Mich. Comp. Laws § 141.503Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.
- Mich. Comp. Laws § 141.503aSpecific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.
- Mich. Comp. Laws § 141.503bAmending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
- Mich. Comp. Laws § 141.503cAmendment to city income tax ordinance.
- Mich. Comp. Laws § 141.503dViolation of MCL 168.1 to 168.992 applicable to petitions; penalties.
- Mich. Comp. Laws § 141.504Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
- Mich. Comp. Laws § 141.505Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
- Mich. Comp. Laws § 141.505dCharge or collection of city income tax by department of treasury; limitation.
- Mich. Comp. Laws § 141.506Uniform city income tax ordinance; application; voluntary registration to withhold.
- Mich. Comp. Laws § 141.507Uniform city income tax ordinance; form.
- Mich. Comp. Laws § 141.508Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.
- Mich. Comp. Laws § 141.509Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.
- Mich. Comp. Laws § 141.601Uniform city income tax ordinance; short title.
- Mich. Comp. Laws § 141.602Uniform city income tax ordinance; rules of construction, definitions.
- Mich. Comp. Laws § 141.603Definitions; A to D.
- Mich. Comp. Laws § 141.604Definitions; C.
- Mich. Comp. Laws § 141.605Definitions; D.
- Mich. Comp. Laws § 141.606Definitions; E, F.
- Mich. Comp. Laws § 141.607Definitions; F to N.
- Mich. Comp. Laws § 141.608Definitions; N to P.
- Mich. Comp. Laws § 141.609Definitions; R to T.
- Mich. Comp. Laws § 141.611Excise tax on incomes; rates.
- Mich. Comp. Laws § 141.611aOrdinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions.
- Mich. Comp. Laws § 141.611bCity as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.
- Mich. Comp. Laws § 141.612Excise tax on incomes; application to resident individuals.
- Mich. Comp. Laws § 141.613Types of nonresident income to which tax applicable; extent and basis of tax.
- Mich. Comp. Laws § 141.614Excise tax on incomes; taxable net profits of a corporation, definition.
- Mich. Comp. Laws § 141.615Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership.
- Mich. Comp. Laws § 141.616Unincorporated business, profession, or activity; return.
- Mich. Comp. Laws § 141.617Unincorporated business, profession, or activity; election to pay tax.
- Mich. Comp. Laws § 141.618Partial business activity in city; apportionment of net profit.
- Mich. Comp. Laws § 141.619Partial business activity in city; separate accounting method.
- Mich. Comp. Laws § 141.620Partial business activity in city; business allocation percentage method.
- Mich. Comp. Laws § 141.621Partial business activity in city; percentage of average net book value; gross rental value of real property.
- Mich. Comp. Laws § 141.622Partial business activity in city; percentage of compensation paid employees.
- Mich. Comp. Laws § 141.623Partial business activity in city; percentage of gross revenue.
- Mich. Comp. Laws § 141.624Partial business activity in city; business allocation percentage.
- Mich. Comp. Laws § 141.625Partial business activity in city; substitute methods.
- Mich. Comp. Laws § 141.626Capital gains and losses; determination.
- Mich. Comp. Laws § 141.627Estates or trusts, deemed nonresidents; definitions.
- Mich. Comp. Laws § 141.628Income from estates and trusts.
- Mich. Comp. Laws § 141.631Exemptions.
- Mich. Comp. Laws § 141.632Payments and benefits not subject to tax.
- Mich. Comp. Laws § 141.633Deductible expenses generally.
- Mich. Comp. Laws § 141.634Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account.
- Mich. Comp. Laws § 141.635Qualified taxpayer within renaissance zone; determination of deductions claimed.
- Mich. Comp. Laws § 141.640Extension for filing annual return.
- Mich. Comp. Laws § 141.641Annual return; joint return.
- Mich. Comp. Laws § 141.642Returns; contents.
- Mich. Comp. Laws § 141.643Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.
- Mich. Comp. Laws § 141.644Federal income tax return; eliminations.
- Mich. Comp. Laws § 141.645Net profits; consolidated returns.
- Mich. Comp. Laws § 141.646Amended return; change of method of accounting.
- Mich. Comp. Laws § 141.651Withholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge.
- Mich. Comp. Laws § 141.652Tax withheld; payments or persons excepted.
- Mich. Comp. Laws § 141.653Tax withheld; payment by employee or employer.
- Mich. Comp. Laws § 141.654Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone.
- Mich. Comp. Laws § 141.655Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.
- Mich. Comp. Laws § 141.656Refusal by employee to furnish withholding certificate; withholding by employer; report.
- Mich. Comp. Laws § 141.657Tax withheld; withholding tables; first compensation taxable.
- Mich. Comp. Laws § 141.658Tax withheld; overwithheld tax, refund.
- Mich. Comp. Laws § 141.659Tax withheld; correction of error, refund.
- Mich. Comp. Laws § 141.660Tax withheld; payment by employer; return; electronic funds transfer.
- Mich. Comp. Laws § 141.661Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.
- Mich. Comp. Laws § 141.662Declaration of estimated tax; filing; form; time; exceptions.
- Mich. Comp. Laws § 141.663Declaration of estimated tax not withheld; computation; payment; installments.
- Mich. Comp. Laws § 141.664Annual return; filing; extension of time; failure to file; penalty.
- Mich. Comp. Laws § 141.664aSale 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.
- Mich. Comp. Laws § 141.665Credit for city income tax paid another city.
- Mich. Comp. Laws § 141.666Fractional part of a cent or dollar.
- Mich. Comp. Laws § 141.671Rules and regulations; adoption; enforcement; forms; collection of tax.
- Mich. Comp. Laws § 141.672Special ruling; appeal to income tax board of review.
- Mich. Comp. Laws § 141.673Examination of books and records; witnesses; additional provisions relating to dispute resolution.
- Mich. Comp. Laws § 141.674Information confidential; divulgence, penalty, discharge from employment.
- Mich. Comp. Laws § 141.680Waiver of interest or penalties during extension.
- Mich. Comp. Laws § 141.682Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause.
- Mich. Comp. Laws § 141.683Additional tax assessment; when interest and penalty not imposed.
- Mich. Comp. Laws § 141.684Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty.
- Mich. Comp. Laws § 141.685Final assessment.
- Mich. Comp. Laws § 141.686Failure to pay tax; demand; recovery; prosecution.
- Mich. Comp. Laws § 141.686aAuthority to impose a lien for taxes.
- Mich. Comp. Laws § 141.686bDemand 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.
- Mich. Comp. Laws § 141.686cRecording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy.
- Mich. Comp. Laws § 141.687Jeopardy assessment; procedure.
- Mich. Comp. Laws § 141.688Statute of limitations; waiver; payment of tax.
- Mich. Comp. Laws § 141.689Statute of limitations; refund.
- Mich. Comp. Laws § 141.691Income 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 record and other writings to public; conducting business at public hearing; notice of hearing.
- Mich. Comp. Laws § 141.692Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.
- Mich. Comp. Laws § 141.692aAppeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure.
- Mich. Comp. Laws § 141.693Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure.
- Mich. Comp. Laws § 141.694Appeal to court of appeals or supreme court; procedure.
- Mich. Comp. Laws § 141.695Payment to taxpayer from city general fund or city income tax trust fund.
- Mich. Comp. Laws § 141.699Violations; misdemeanor; penalties.
- Mich. Comp. Laws § 141.701Alternative provisions; adoption.
- Mich. Comp. Laws § 141.760Tax withheld; return; payment; electronic funds transfer.
- Mich. Comp. Laws § 141.761Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business.
- Mich. Comp. Laws § 141.787Jeopardy assessment; procedure.