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U.S. State Codes
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Michigan
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Chapter 141 - Municipal Fin...
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Act 100 of 1990 City Utilit...
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100-1990-2 Chapter 2 Uniform City Utility Users...
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 141.1165 Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records.
Section 141.1166 Confidentiality; Violation; Penalties.
Section 141.1167 Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties.
Section 141.1168 Delinquent Tax Amounts; Interest and Penalties.
Section 141.1169 Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest.
Section 141.1170 Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1171 Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution.
Section 141.1172 Additional Assessment.
Section 141.1173 Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1174 Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.
Section 141.1175 Grievance; Judicial Determination.
Section 141.1176 Payment of Recovery From General Fund.
Section 141.1177 Violations; Penalties.