Section 141.692 – Income Tax Board of Review; Notice of Appeal; Transcript; Hearing; Confidential Tax Data; Payment of Deficiency or Refund.
141.692 Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund. Sec. 92. (1) A taxpayer or employer may file a written notice of appeal with the secretary of the income tax board of review not more than 30 days after receipt by the taxpayer or employer […]
Section 141.693 – Appeal to State Tax Commissioner or Tax Tribunal; Procedure.
141.693 Appeal to state tax commissioner or tax tribunal; procedure. Sec. 93. (1) A taxpayer, employer, or other person aggrieved by a rule adopted by the administrator may file a timely appeal to the state commissioner of revenue in the form and manner prescribed by the commissioner. (2) A taxpayer or employer aggrieved by a […]
Section 141.694 – Appeal to Court of Appeals or Supreme Court; Procedure.
141.694 Appeal to court of appeals or supreme court; procedure. Sec. 94. (1) If a taxpayer, employer, other person, or the city or the department is aggrieved by a decision of the tax tribunal, the aggrieved party may take an appeal by right from a decision of the tax tribunal to the court of appeals. […]
Section 141.695 – Payment to Taxpayer From City General Fund or City Income Tax Trust Fund.
141.695 Payment to taxpayer from city general fund or city income tax trust fund. Sec. 95. For tax years before the 1997 tax year and for tax years after the 1996 tax year and for which a city has not entered into an agreement pursuant to section 9 of chapter 1, if a taxpayer is […]
Section 141.699 – Violations; Misdemeanor; Penalties.
141.699 Violations; misdemeanor; penalties. Sec. 99. Each of the following violations of this ordinance is a misdemeanor and is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days, or both: (a) Wilful failure, neglect or refusal to […]
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.
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. Sec. 91. (1) The governing body of the […]
Section 141.673 – Examination of Books and Records; Witnesses; Additional Provisions Relating to Dispute Resolution; Protest to Notice of Intent to Assess Tax.
141.673 Examination of books and records; witnesses; additional provisions relating to dispute resolution; protest to notice of intent to assess tax. Sec. 73. (1) If a taxpayer or employer fails or refuses to make a return or payment as required, in whole or in part, or if the administrator or the department has reason to […]
Section 141.674 – Information Confidential; Divulgence, Penalty, Discharge From Employment.
141.674 Information confidential; divulgence, penalty, discharge from employment. Sec. 74. (1) Information gained by the administrator, city treasurer or any other city official, agent or employee as a result of a return, investigation, hearing or verification required or authorized by this ordinance is confidential, except for official purposes in connection with the administration of the […]
Section 141.680 – Waiver of Interest or Penalties During Extension.
141.680 Waiver of interest or penalties during extension. Sec. 80. Notwithstanding any other provision of this ordinance, for any return or declaration of estimated tax that was originally due on April 15 or April 30 under this ordinance and that is subsequently filed or remitted at a later date in accordance with section 40, all […]
Section 141.681 – Repealed. 1996, Act 478, Eff. Jan. 1, 1997.
141.681 Repealed. 1996, Act 478, Eff. Jan. 1, 1997. Compiler’s Notes: The repealed section pertained to examination and investigation.