Chapter
UNIFORM CITY UTILITY USERS TAX ORDINANCE
- Mich. Comp. Laws § 141.1161— Short title
- Mich. Comp. Laws § 141.1162— Definitions
- Mich. Comp. Laws § 141.1163— Imposition of city utility users tax; rate; measurement
- Mich. Comp. Laws § 141.1164— Billing; tax as debt; delinquency; remittance; filing annual return
- Mich. Comp. Laws § 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
- Mich. Comp. Laws § 141.1166— Confidentiality; violation; penalties
- Mich. Comp. Laws § 141.1167— Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties
- Mich. Comp. Laws § 141.1168— Delinquent tax amounts; interest and penalties
- Mich. Comp. Laws § 141.1169— Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest
- Mich. Comp. Laws § 141.1170— Hearing; final assessment; proof of mailing; effect of not filing protest
- Mich. Comp. Laws § 141.1171— Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution
- Mich. Comp. Laws § 141.1172— Additional assessment
- Mich. Comp. Laws § 141.1173— Claim for refund; time; denial; appeal; payment of tax deficiency
- Mich. Comp. Laws § 141.1174— Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund
- Mich. Comp. Laws § 141.1175— Grievance; judicial determination
- Mich. Comp. Laws § 141.1176— Payment of recovery from general fund
- Mich. Comp. Laws § 141.1177— Violations; penalties