Chapter

UNIFORM CITY INCOME TAX ORDINANCE

Mich. Comp. Laws § 141.601— Uniform city income tax ordinance; short title
Mich. Comp. Laws § 141.602— Uniform city income tax ordinance; rules of construction, definitions
Mich. Comp. Laws § 141.603— Definitions; A to D
Mich. Comp. Laws § 141.604— Definitions; C
Mich. Comp. Laws § 141.605— Definitions; D
Mich. Comp. Laws § 141.606— Definitions; E, F
Mich. Comp. Laws § 141.607— Definitions; F to N
Mich. Comp. Laws § 141.608— Definitions; N to P
Mich. Comp. Laws § 141.609— Definitions; R to T
Mich. Comp. Laws § 141.611— Excise tax on incomes; rates
Mich. Comp. Laws § 141.611a— Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions
Mich. Comp. Laws § 141.611b— City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions
Mich. Comp. Laws § 141.612— Excise tax on incomes; application to resident individuals
Mich. Comp. Laws § 141.613— Types of nonresident income to which tax applicable; extent and basis of tax
Mich. Comp. Laws § 141.614— Excise tax on incomes; taxable net profits of a corporation, definition
Mich. Comp. Laws § 141.615— Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership
Mich. Comp. Laws § 141.616— Unincorporated business, profession, or activity; return
Mich. Comp. Laws § 141.617— Unincorporated business, profession, or activity; election to pay tax
Mich. Comp. Laws § 141.618— Partial business activity in city; apportionment of net profit
Mich. Comp. Laws § 141.619— Partial business activity in city; separate accounting method
Mich. Comp. Laws § 141.620— Partial business activity in city; business allocation percentage method
Mich. Comp. Laws § 141.621— Partial business activity in city; percentage of average net book value; gross rental value of real property
Mich. Comp. Laws § 141.622— Partial business activity in city; percentage of compensation paid employees
Mich. Comp. Laws § 141.623— Partial business activity in city; percentage of gross revenue
Mich. Comp. Laws § 141.624— Partial business activity in city; business allocation percentage
Mich. Comp. Laws § 141.625— Partial business activity in city; substitute methods
Mich. Comp. Laws § 141.626— Capital gains and losses; determination
Mich. Comp. Laws § 141.627— Estates or trusts, deemed nonresidents; definitions
Mich. Comp. Laws § 141.628— Income from estates and trusts
Mich. Comp. Laws § 141.631— Exemptions
Mich. Comp. Laws § 141.632— Payments and benefits not subject to tax
Mich. Comp. Laws § 141.633— Deductible expenses generally
Mich. Comp. Laws § 141.634— Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account
Mich. Comp. Laws § 141.635— Qualified taxpayer within renaissance zone; determination of deductions claimed
Mich. Comp. Laws § 141.640— Extension for filing annual return
Mich. Comp. Laws § 141.641— Annual return; joint return
Mich. Comp. Laws § 141.642— Returns; contents
Mich. Comp. Laws § 141.643— Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions
Mich. Comp. Laws § 141.644— Federal income tax return; eliminations
Mich. Comp. Laws § 141.645— Net profits; consolidated returns
Mich. Comp. Laws § 141.646— Amended return; change of method of accounting
Mich. Comp. Laws § 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
Mich. Comp. Laws § 141.652— Tax withheld; payments or persons excepted
Mich. Comp. Laws § 141.653— Tax withheld; payment by employee or employer
Mich. Comp. Laws § 141.654— Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone
Mich. Comp. Laws § 141.655— Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone
Mich. Comp. Laws § 141.656— Refusal by employee to furnish withholding certificate; withholding by employer; report
Mich. Comp. Laws § 141.657— Tax withheld; withholding tables; first compensation taxable
Mich. Comp. Laws § 141.658— Tax withheld; overwithheld tax, refund
Mich. Comp. Laws § 141.659— Tax withheld; correction of error, refund
Mich. Comp. Laws § 141.660— Tax withheld; payment by employer; return; electronic funds transfer
Mich. Comp. Laws § 141.661— Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business
Mich. Comp. Laws § 141.662— Declaration of estimated tax; filing; form; time; exceptions
Mich. Comp. Laws § 141.663— Declaration of estimated tax not withheld; computation; payment; installments
Mich. Comp. Laws § 141.664— Annual return; filing; extension of time; failure to file; penalty
Mich. Comp. Laws § 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
Mich. Comp. Laws § 141.665— Credit for city income tax paid another city
Mich. Comp. Laws § 141.666— Fractional part of a cent or dollar
Mich. Comp. Laws § 141.671— Rules and regulations; adoption; enforcement; forms; collection of tax
Mich. Comp. Laws § 141.672— Special ruling; appeal to income tax board of review
Mich. Comp. Laws § 141.673— Examination of books and records; witnesses; additional provisions relating to dispute resolution
Mich. Comp. Laws § 141.674— Information confidential; divulgence, penalty, discharge from employment
Mich. Comp. Laws § 141.680— Waiver of interest or penalties during extension
Mich. Comp. Laws § 141.682— Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause
Mich. Comp. Laws § 141.683— Additional tax assessment; when interest and penalty not imposed
Mich. Comp. Laws § 141.684— Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty
Mich. Comp. Laws § 141.685— Final assessment
Mich. Comp. Laws § 141.686— Failure to pay tax; demand; recovery; prosecution
Mich. Comp. Laws § 141.686a— Authority to impose a lien for taxes
Mich. Comp. Laws § 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
Mich. Comp. Laws § 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
Mich. Comp. Laws § 141.687— Jeopardy assessment; procedure
Mich. Comp. Laws § 141.688— Statute of limitations; waiver; payment of tax
Mich. Comp. Laws § 141.689— Statute of limitations; refund
Mich. Comp. Laws § 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
Mich. Comp. Laws § 141.692— Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund
Mich. Comp. Laws § 141.692a— Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure
Mich. Comp. Laws § 141.693— Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure
Mich. Comp. Laws § 141.694— Appeal to court of appeals or supreme court; procedure
Mich. Comp. Laws § 141.695— Payment to taxpayer from city general fund or city income tax trust fund
Mich. Comp. Laws § 141.699— Violations; misdemeanor; penalties