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Public Act Number: 478
Public Act Year: 1996
Document Type(s): MCLs
(31 results found)
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Document Type Description
Act 284 of 1964 Statute CITY INCOME TAX ACT (141.501 - 141.787)
Section 141.505 Section 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 Section Charge or collection of city income tax by department of treasury; limitation.
Section 141.509 Section Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.
Section 141.603 Section Definitions; A to D.
Section 141.641 Section Annual return; joint return.
Section 141.643 Section Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.
Section 141.646 Section Amended return; change of method of accounting.
Section 141.660 Section Tax withheld; payment by employer; return; electronic funds transfer.
Section 141.661 Section Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.
Section 141.662 Section Declaration of estimated tax; filing; form; time; exceptions.
Section 141.663 Section Declaration of estimated tax not withheld; computation; payment; installments.
Section 141.664 Section Annual return; filing; extension of time; failure to file; penalty.
Section 141.664a Section 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 141.666 Section Fractional part of a cent or dollar.
Section 141.671 Section Rules and regulations; adoption; enforcement; forms; collection of tax.
Section 141.673 Section Examination of books and records; witnesses; additional provisions relating to dispute resolution.
Section 141.682 Section Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause.
Section 141.684 Section Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty.
Section 141.685 Section Final assessment.
Section 141.686 Section Failure to pay tax; demand; recovery; prosecution.
Section 141.687 Section Jeopardy assessment; procedure.
Section 141.688 Section Statute of limitations; waiver; payment of tax.
Section 141.689 Section Statute of limitations; refund.
Section 141.692 Section Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.
Section 141.693 Section Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure.
Section 141.694 Section Appeal to court of appeals or supreme court; procedure.
Section 141.695 Section Payment to taxpayer from city general fund or city income tax trust fund.
Section 141.760 Section Tax withheld; return; payment; electronic funds transfer.
Section 141.761 Section Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business.
Section 141.787 Section Jeopardy assessment; procedure.