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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 284 of 1964 City Income...
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284-1964-2 Chapter 2 Uniform City Income Tax Or...
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 141.641 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 141.681 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 Record and Other Writings to Public; Conducting Business at Public Hearing; Notice of Hearing.
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.