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Home » US Law » 2022 Michigan Compiled Laws » Chapter 141 - Municipal Financing » Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) » 284-1964-3 - Chapter 3 Alternative Provisions (141.701...141.787)

Section 141.701 – Alternative Provisions; Adoption.

141.701 Alternative provisions; adoption. Sec. 1. The governing body of a city may adopt sections 60, 61 and 87 of this chapter in lieu of sections 60, 61 and 87 of chapter 2. History: Add. 1969, Act 42, Imd. Eff. July 17, 1969

Section 141.760 – Tax Withheld; Return; Payment; Electronic Funds Transfer.

141.760 Tax withheld; return; payment; electronic funds transfer. Sec. 60. (1) Except as provided in subsection (2), an employer shall file a return, furnished by or obtainable on request from the city, and pay to the city the full amount of the tax withheld on or before the last day of the month following the […]

Section 141.761 – Tax Withheld; Reconciliation of Quarterly Returns; Deficiencies; Refunds; Information Returns; Cessation of Business.

141.761 Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business. Sec. 61. (1) An employer shall file with the city or the department a reconciliation of quarterly returns on or before the last day of February following each calendar year in which the employer has withheld from an employee’s compensation. A […]

Section 141.787 – Jeopardy Assessment; Procedure.

141.787 Jeopardy assessment; procedure. Sec. 87. (1) If the administrator or the department believes that collection of the tax withheld from an employee’s compensation as imposed under this ordinance will be jeopardized by delay, the administrator or the department of treasury, whether or not the time otherwise prescribed by the ordinance for making the return […]