reglab/housing_qa huggingface dataset:
MI Comp L § 141.666 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.666 - Fractional Part of a Cent or Dollar.

141.666 Fractional part of a cent or dollar. Sec. 66.  In withholding the tax due under this ordinance, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. For tax years after the 1996 tax year in paying the tax due under this ordinance if any amount other than a whole dollar amount is used, the administrator, or the department shall disregard the fractional part of the dollar unless the fractional part amounts to 1/2 dollar or more, in which case the amount shall be increased by $1.00. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.671 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.671 - Rules and Regulations; Adoption; Enforcement; Forms; Collection of Tax.

141.671 Rules and regulations; adoption; enforcement; forms; collection of tax. Sec. 71.  (1) The administrator may adopt, amend, and repeal rules and regulations relating to the administration and enforcement of this ordinance subject to the approval of the city governing body. The rules and regulations, amendments, and repeals, after approval by the city governing body, shall become effective when published in the official newspaper of the city.  (2) The administrator shall enforce this ordinance and the rules and regulations approved as provided in subsection (1). The administrator or the department shall prepare, adopt, and make available to taxpayers, employers, and other persons all forms necessary for compliance with this ordinance.  (3) 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, the city treasurer shall collect all taxes and payments due under this ordinance and deposit them in a designated city depository. For tax years after the 1996 tax year and for which a city has entered into an agreement pursuant to section 9 of chapter 1, the department shall collect taxes and payments due under this ordinance and deposit them in the city income tax trust fund established in section 5 of chapter 1. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.672 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.672 - Special Ruling; Appeal to Income Tax Board of Review.

141.672 Special ruling; appeal to income tax board of review. Sec. 72.  A taxpayer or employer desiring a special ruling on a matter pertaining to this ordinance or rules and regulations shall submit in writing to the administrator all the facts involved and the ruling sought. A taxpayer or employer aggrieved by a special ruling may appeal the special ruling in writing to the income tax board of review within 30 days. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.674 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|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 ordinance and except in accordance with a proper judicial order.  (2) Any person who divulges this confidential information, except for official purposes, is guilty of a misdemeanor and subject to a fine not exceeding $500.00 or imprisonment for a period not exceeding 90 days, or both, for each offense. In addition, an employee of the city who divulges this confidential information is subject to discharge for misconduct. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.680 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|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 interest and penalties for the failure to file or remit for that extended period shall be waived.  History: Add. 2021, Act 7, Imd. Eff. Apr. 22, 2021
MI Comp L § 141.681 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|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.
MI Comp L § 141.683 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.683 - Additional Tax Assessment; When Interest and Penalty Not Imposed.

141.683 Additional tax assessment; when interest and penalty not imposed. Sec. 83.  (1) Interest or a penalty shall not be imposed on an additional tax assessment if, within 90 days from final determination of a federal tax liability which also affects the computation of the taxpayer's city income tax liability, the taxpayer prepares and files an amended city income tax return showing income subject to the city tax based upon the final determination of federal income tax liability, and pays the additional tax shown due thereon or makes claim for refund of an overpayment. Interest shall not be allowed on a refund of the city income tax resulting from a final determination of federal tax liability.  (2) Interest and a penalty shall not be imposed for underestimating the tax if the total amount of tax withheld and paid by declaration, equals at least 70% or more of the tax shown due on the final return or 70% or more of the tax shown on the taxpayer's return for the preceding taxable year.   (3) An employee shall not be penalized because of the failure of his employer to report or pay tax withheld from the employee when the employer has in fact withheld the proper amount of tax. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.684 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.684 - Due and Unpaid Assessment; Determination; Procedure.

141.684 Due and unpaid assessment; determination; procedure.  Sec. 84.  (1) 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 the administrator determines that a taxpayer or an employer subject to the provisions of this ordinance has failed to pay the full amount of the tax due or tax withheld, he or she shall issue a proposed assessment showing the amount due and unpaid, together with interest and penalties that may have accrued thereon. The proposed assessment shall be served upon the taxpayer or employer in person or by registered or certified mail to the last known address of the taxpayer or employer. Proof of mailing the proposed assessment is prima facie evidence of a receipt of the proposed assessment by the addressee.   (2) A taxpayer or employer has 30 days after receipt of a proposed assessment within which to file a written protest with the administrator or 30 days after receipt of a notice of intent to assess from the department of treasury to file a written protest with the department of treasury, who shall then give the taxpayer or employer or his or her duly authorized representative an opportunity to be heard and present evidence and arguments in his or her behalf. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.685 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.685 - Final Assessment; Protest.

141.685 Final assessment; protest. Sec. 85.  (1) After the hearing as provided in section 84, the administrator or the department shall issue a final assessment setting forth the total amount found due in the proposed assessment or notice of intent to assess and any adjustment he or she may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment or notice of intent to assess. Proof of mailing of the final assessment is prima facie evidence of receipt of the final assessment by the addressee.  (2) If a protest under section 73(3) or 84(2) is not filed in respect to a proposed assessment or notice of intent to assess, a taxpayer or employer is considered to have received a final assessment 30 days after receipt of the proposed assessment. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.686 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.686 - Failure to Pay Tax; Demand; Recovery; Prosecution.

141.686 Failure to pay tax; demand; recovery; prosecution. Sec. 86.  If an employer or taxpayer files a return showing the amount of tax or withholding due the city or the department, but fails to pay the amount to the city or the department, the administrator or the department is not required to issue a proposed assessment, notice of intent to assess, or a final assessment. The administrator or the department shall issue a 10-day demand for payment and if no payment or satisfactory evidence of payment is made in the 10 days the administrator or the department may recover the tax with interest and penalties in the name of the city in any court of competent jurisdiction as other debts are recoverable, or prosecute for violation of this ordinance under section 99, or both. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1971, Act 169, Imd. Eff. Dec. 2, 1971 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.686a (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.686a - Authority to Impose a Lien for Taxes.

141.686a Authority to impose a lien for taxes.Sec. 86a.  (1) Notwithstanding section 86, a city that has a population of more than 600,000 may recover the tax with interest and penalties without a judgment or order from a court of competent jurisdiction by imposing a lien as provided under this section. However, the city's authority to impose a lien under this section only applies to property owned by a natural person and wages, or other income, that are reported on a federal W-2 or 1099 form. A lien imposed pursuant to this section is a lien in favor of the city against all property and rights of property, both real and personal, tangible and intangible, owned at the time the lien attaches, or afterwards acquired by any person liable for the tax, to secure the payment of the tax. The lien shall attach to the property from and after the date that any report or return on which the tax is levied is required to be filed and shall continue for 7 years after the date of attachment. The lien may be extended for another 7 years by refiling under subsection (2) if the refiling is done within 6 months prior to the expiration date of the original 7-year period.   (2) The lien imposed by this section shall take precedence over all other liens and encumbrances, except bona fide liens recorded before the date the lien under this ordinance is recorded. However, bona fide liens recorded before the lien under this ordinance is recorded shall take precedence only to the extent of disbursements made under a financing arrangement before the forty-sixth day after the date of the tax lien recording or before the person making the disbursements had actual knowledge of a tax lien recording under this ordinance, whichever is earlier. A lien shall be recorded and discharged in the same manner required for a state tax lien under the state tax lien registration act, 1968 PA 203, MCL 211.681 to 211.687.  (3) A purchaser or succeeding purchaser of property, from a taxpayer in other than the ordinary course of business, against which a lien has been properly recorded as provided under subsection (2) is personally liable for the unpaid taxes that are due on the lien. The purchaser's liability is limited to the value of the property less any proceeds that were applied to balances due on secured interests which are superior to the lien recorded under subsection (2). History: Add. 2018, Act 456, Imd. Eff. Dec. 21, 2018
MI Comp L § 141.687 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.687 - Jeopardy Assessment; Procedure.

141.687 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, whether or not the time otherwise prescribed by the ordinance for making the return and paying the tax has expired, shall immediately assess the tax and interest and additions provided by the ordinance. The tax, interest, and additions shall become immediately due and payable, and the administrator or the department shall make an immediate notice and demand for payment, notwithstanding when the withheld tax is otherwise due and payable.  (2) If the administrator or the department finds that a person liable for the tax administered under this ordinance intends quickly to depart from the city or to remove property from this city, to conceal the person or the person's property in the city, or to do any other act tending to render wholly or partly ineffectual proceedings to collect the tax unless proceedings are brought without delay, the administrator or the department of treasury shall give notice of the findings to the person, together with a demand for an immediate return and immediate payment of the tax. A warrant or warrant-notice of levy may issue immediately upon issuance of a jeopardy assessment. When the warrant or warrant-notice is issued, the tax shall become immediately due and payable. If the person is not in default in making a return or paying a tax prescribed by this ordinance, and furnishes evidence satisfactory to the administrator or the department that the return will be filed and the tax to which the finding relates will be paid, then the tax shall not be payable before the time otherwise fixed for payment.  History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.688 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.688 - Statute of Limitations; Waiver; Payment of Tax.

141.688 Statute of limitations; waiver; payment of tax. Sec. 88.  (1) Except in case of fraud, failure to file a return, failure to comply with the withholding provisions of this ordinance, or omission of substantial portions of income subject to the tax, an additional assessment shall not be made after 4 years from the date the return was due, including extensions, or from the date the return was filed, or the tax was paid, whichever is later. An omission of more than 25% of gross income is considered a substantial omission of income. Under this section a declaration of estimated tax is not considered a return.  (2) If the federal internal revenue service and a taxpayer execute a waiver of the federal statute of limitations, as to a taxable year, the expiration of the period within which an additional assessment may be made by the administrator or the department or a claim for refund filed by the taxpayer for such taxable year for city income tax purposes shall be 6 months from the date of expiration of the waiver. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.689 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|Section 141.689 - Statute of Limitations; Refund.

141.689 Statute of limitations; refund. Sec. 89.  (1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 4 years from the date the payment was made or the original final return was due, including extensions, whichever is later, unless the administrator or the department and the taxpayer mutually agree to extend the time for assessment or refund. Under this section a declaration of estimated tax is not considered a return. Upon denial of a refund a taxpayer may follow the same procedure for appeal as provided in the case of a deficiency assessment.   (2) A tax deficiency as finally determined and interest or penalties thereon shall be paid within 30 days after receipt of a final assessment if no appeal is made. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.691 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|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 city shall appoint an income tax board of review consisting of 3 residents of the city who are not city officials or city employees.  (2) The board shall select a chairperson, secretary, and other officers as the board considers necessary and shall adopt rules governing the procedure for hearings and other procedures. The rules shall be filed in the office of the city clerk and shall be available for inspection by an interested person. A copy of the rules shall be furnished on request to an interested person.  (3) A majority of the board members shall constitute a quorum for an action by or hearing before the board, or for any other purpose. A member of the board shall not act on a matter in which the member has a financial interest other than the common public interest. A record shall be kept of the board's transactions and proceedings. The record and any other writing prepared, owned, used, in the possession of, or retained by the board of review in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976.   (4) The business which the board may perform shall be conducted at a public hearing of the commission held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the hearing shall be given in the manner required by Act No. 267 of the Public Acts of 1976. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1977, Act 175, Imd. Eff. Nov. 17, 1977
MI Comp L § 141.692 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)|284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)|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 of a final assessment, denial in whole or part of a claim for refund, decision, order, or special ruling of the administrator or the department. Upon receipt of the notice of appeal, the income tax board of review shall notify the administrator or the department, who shall forward within 15 days to the income tax board of review a certified transcript of all actions and findings taken by the administrator or the department that relate to the matter under appeal. The appellant or his or her duly authorized representative may inspect the transcript.   (2) The income tax board of review shall grant the appellant a hearing at which the appellant or his or her duly authorized representative and the administrator or the department have an opportunity to present evidence that relates to the matter under appeal. After conclusion of the hearing, the income tax board of review by a majority vote of its 3 members shall affirm, reverse, or modify the final assessment, denial, decision, or order under appeal and furnish a copy of the decision to the appellant and to the administrator or the department.   (3) The provisions of this ordinance as to the confidential character of tax data are applicable to proceedings pending before or submitted to the income tax board of review.   (4) A tax deficiency or refund and any interest or penalties on a deficiency or refund shall be paid not more than 30 days after receipt by the taxpayer or employer or by the city or the department of notice of determination by the income tax board of review if no further appeal is made. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997