Sec. 1. This act shall be known and may be cited as the "city income tax act".
Mich. Comp. Laws § 141.501
City income tax act; short title
Applied in 3 court decisions — leading case 109 Mich. App. 667 - Commuter Tax Ass'n of Metropolitan Detroit v. City of Detroit (1981)
Most recently applied in 247 Mich. App. 507 - Stone v. State (December 2001)
1964, Act 284, Imd
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.