MCL - Index of Act 284 of 1964

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
Act 284 of 1964 CITY INCOME TAX ACT (141.501 - 141.787)
284-1964-1 CHAPTER 1 GENERAL PROVISIONS (141.501...141.509)
Section 141.501 City income tax act; short title.
Section 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
Section 141.502a Imposition of excise tax; condition.
Section 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.
Section 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.
Section 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
Section 141.503c Amendment to city income tax ordinance.
Section 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
Section 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
Section 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
Section 141.505d Charge or collection of city income tax by department of treasury; limitation.
Section 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.
Section 141.507 Uniform city income tax ordinance; form.
Section 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.
Section 141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.
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 141.640 Extension for filing annual return.
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.
Section 141.674 Information confidential; divulgence, penalty, discharge from employment.
Section 141.680 Waiver of interest or penalties during extension.
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; proposed assessment; written protest or request for informal conference; frivolous protest; penalty.
Section 141.685 Final assessment.
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 141.692a Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure.
Section 141.693 Appeal of rule to department; appeal of final assessment, decision, or order to 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.
284-1964-3 CHAPTER 3 ALTERNATIVE PROVISIONS (141.701...141.787)
Section 141.701 Alternative provisions; adoption.
Section 141.760 Tax withheld; return; payment; electronic funds transfer.
Section 141.761 Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business.
Section 141.787 Jeopardy assessment; procedure.