reglab/housing_qa huggingface dataset:
MI Comp L § 141.693 (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 141.693 - 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 final assessment, denial, decision, or order of the income tax board of review other than a decision under subsection (1), may appeal the assessment, denial, decision, or order to the tax tribunal not more than 35 days after the final assessment, denial, decision, or order was issued. The uncontested portion of a final assessment, order, or decision shall be paid as a prerequisite to appeal. An appeal under this subsection shall be perfected as provided under the tax tribunal act, Act No. 186 of the Public Acts of 1973, being sections 205.701 to 205.779 of the Michigan Compiled Laws, and rules promulgated under that act for the tax tribunal.  (3) Not more than 35 days after a final order of the tax tribunal, the taxpayer, employer, or other person shall pay the city the taxes, interest, and penalty found due to the city or the department, and the city or the department shall refund to the taxpayer, employer, or other person any amount found to have been overpaid by the taxpayer, employer, or other person. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.694 (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 141.694 - 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. The appeal shall be taken on the record made before the tax tribunal. The taxpayer, employer, other person, city, or department may take further appeal to the supreme court in accordance with the court rules provided for appeals to the supreme court.  (2) An assessment is final, conclusive, and not subject to further challenge after 90 days after the issuance of the final assessment, decision, or order of the administrator or the department, and a person is not entitled to a refund of any tax, interest, or penalty paid pursuant to an assessment unless the aggrieved person has appealed the assessment in the manner provided by this ordinance. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.695 (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 141.695 - 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 found by a decision on an appeal entitled to recover any sum paid and further appeal has not been taken within the time permitted, the sum shall be paid from the general fund of the city. 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, if a taxpayer is found by a decision on an appeal to be entitled to recover any sum paid and further appeal has not been taken within the time permitted, the sum shall be paid from the 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 Compiler's Notes: At the end of the second sentence of this section, the phrase “paid from the the city income tax” evidently should read “paid from the city income tax.”
MI Comp L § 141.699 (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 141.699 - 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 file a return required by the ordinance.  (b) Wilful failure, neglect or refusal to pay the tax, penalty or interest imposed by the ordinance.  (c) Wilful failure of an employer or person to withhold or pay to the city a tax as required by the ordinance.  (d) Refusal to permit the city or an agent or employee appointed by the administrator in writing to examine the books, records and papers of a person subject to the ordinance.  (e) Knowingly filing an incomplete, false, or fraudulent return.  (f) Attempting to do or doing anything whatever in order to avoid full disclosure of the amount of income or to avoid the payment of any or all of the tax.  History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1978, Act 93, Imd. Eff. Apr. 4, 1978
MI Comp L § 141.701 (2021)
2021 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
MI Comp L § 141.760 (2021)
2021 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 141.760 - 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 close of each calendar quarter, except that if during any calendar month other than the last month of a calendar quarter the amount withheld exceeds $100.00, the employer shall deposit the amount withheld with the city treasurer before the end of the next calendar month.   (2) 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, an employer shall file a return and pay the tax withheld for each calendar month on or before the fifteenth day of the month to the department following the close of each calendar month by means of an electronic funds transfer method approved by the state commissioner of revenue. History: Add. 1969, Act 42, Imd. Eff. July 17, 1969 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.761 (2021)
2021 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 141.761 - 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 deficiency is due when the reconciliation is filed. If the employer made monthly or quarterly or both, payments in excess of the amount withheld from an employee's compensation, the city or the department upon proper verification shall refund the excess to the employer.  (2) In addition to the reconciliation the employer shall file with the city or the department an information return for each employee from whom the city income tax has been withheld and each employee subject to withholding under this ordinance, setting forth his or her name, address and social security number, the total amount of compensation paid him or her during the year, and the amount of city income tax withheld from him or her. The information return shall be on a copy of the federal W-2 form or on a form furnished or approved by the city or the department. A copy of the information return shall be furnished to the employee.  (3) Except as provided in subsection (4), if an employer goes out of business or otherwise ceases to be an employer, reconciliation forms and the information return forms shall be filed with the city by the date the final withholding return and payment are due.  (4) 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, if an employer goes out of business or otherwise ceases to be an employer, reconciliation forms and the information return forms shall be filed with the department within 30 days after the employer goes out of business or ceases to be an employer. History: Add. 1969, Act 42, Imd. Eff. July 17, 1969 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.787 (2021)
2021 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 141.787 - 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 and paying or depositing 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 of treasury 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 of treasury 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: Add. 1969, Act 42, Imd. Eff. July 17, 1969 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.1151 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1151 - Short Title.

141.1151 Short title. Sec. 1.  This act shall be known and may be cited as the "city utility users tax act". History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1153 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1153 - Uniform Rules Governing Appeal.

141.1153 Uniform rules governing appeal.  Sec. 3.  The state commissioner of revenue shall publish uniform rules in accordance with and subject to Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city affecting a utility, resale customer, utility user, or other person and purporting to be made under or in administration of the uniform city utility users tax ordinance. The rules shall provide for at least 30 days after notice of a final assessment, denial of claim for refund, or special ruling in which the appeal may be filed. They shall provide to the utility, resale customer, utility user, or other person or his or her duly authorized representative and to the city an opportunity to present evidence and argument and to examine witnesses relating to the matter under appeal. Promptly after completion of the hearing, the commissioner shall affirm, reverse or modify by written order the action of the city which is the subject matter of the appeal, and shall furnish a copy of his or her order and opinion thereon to the utility, resale customer, utility user, or other person and to the duly authorized official of the city. History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1154 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1154 - Compliance With Order; Grievance; Appeal; Recovery; Payment.

141.1154 Compliance with order; grievance; appeal; recovery; payment. Sec. 4.  (1) The parties, within 30 days after receipt of the order of the state commissioner of revenue, shall fully comply with all directions and requirements of the order unless theretofore excused therefrom during or as a result of a final determination pursuant to an appeal from the order of the commissioner as hereinafter provided. If the utility, resale customer, utility user, or other person or the city is aggrieved by any such order of the commissioner, he or she may appeal within 90 days after receipt of notice of the order to the circuit court for the county in which the taxing jurisdiction is located.  (2) If a utility, resale customer, utility user, or other person, as the result of an appeal, is found entitled to recover any sums paid, they shall be paid from the general fund of the city. The city shall promptly and uniformly comply with a final order upon appeal hereunder affecting the interpretation, administration, or application of the ordinance. History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1156 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1156 - Ordinance Set Forth in Chapter 2.

141.1156 Ordinance set forth in chapter 2. Sec. 6.  The uniform city utility users tax ordinance is as set forth in chapter 2. History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1157 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1157 - Retroactive Application.

141.1157 Retroactive application. Sec. 7.  This act shall be applied retroactively beginning July 1, 1988. The authority of a city to impose, collect, and enforce a utility users tax prior to and up to the date this act is signed into law is validated and ratified.  History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1158 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1158 - Legislative Intent.

141.1158 Legislative intent. Sec. 8.  This act is intended to eliminate the confusion surrounding the legal status of Act No. 198 of the Public Acts of 1970 resulting from an opinion of the attorney general regarding the validity of enactment of various public acts, OAG, 1987-1988, No 6438, p 80 (May 21, 1987) and a circuit court decision in the matter of Ace Tex Corp v Detroit rendered on February 2, 1990 (Wayne County Circuit Court Case No. 88-807858-CZ), as to which an appeal is pending, and to resolve legislatively the issues raised by the appeal. Before that circuit court decision, the legislature had been advised by the attorney general's office in May 1987 that legislative action was not necessary to authorize the collection of the city utility users tax after July 1, 1988 under Act No. 198 of the Public Acts of 1970. In light of the circuit court decision of February 2, 1990, which is presently on appeal, it appears that legislative action is advisable to clarify the authorization for and to ratify the collection of the tax from July 1, 1988, to authorize the continued collection of the tax, and to resolve legislatively the issues raised by appeal. The legislature by enactment of this act intends to validate, ratify, and revive effective from July 1, 1988 a city utility users tax. This act is remedial and curative and is intended to revive and assure an uninterrupted continuation of the authority to collect a city utility users tax. The legislature finds the city utility users tax was authorized by law on the date when section 31 of article IX of the state constitution of 1963 was ratified.  History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1158a (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1158a - Contract With Lighting Authority.

141.1158a Contract with lighting authority.Sec. 8a.  Notwithstanding any ordinance of a city levying a tax authorized by this act, if a city levying the tax authorized by this act enters into a contract with a lighting authority, all of the following shall apply:  (a) The city shall send notice to each public utility and resale customer to remit taxes collected under this act to a trustee until notified by that trustee to return the funds to the city.  (b) After receiving a notice described in subdivision (a), each public utility and resale customer so notified shall remit taxes as directed by the notice to the trustee until notified by the trustee to remit taxes to the city.  (c) The trustee shall notify each public utility and resale customer to remit taxes collected under this act to the city within 45 days of the retirement of debt service on the bonds issued by a lighting authority. History: Add. 2012, Act 393, Imd. Eff. Dec. 19, 2012
MI Comp L § 141.1158b (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)|Section 141.1158b - Amount Held in Trust.

141.1158b Amount held in trust.Sec. 8b.  Notwithstanding any ordinance of a city levying the tax or any other provision of this act, any utility, resale customer, other entity, or person that collects a tax or any money represented to be a tax authorized under this act holds the amount so collected in trust for the benefit of the city, or for bondholders secured by a pledge with a lighting authority. History: Add. 2012, Act 393, Imd. Eff. Dec. 19, 2012
MI Comp L § 141.1161 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)|Section 141.1161 - Short Title.

141.1161 Short title. Sec. 1.  This ordinance shall be known and may be cited as the "uniform city utility users tax ordinance". History: 1990, Act 100, Imd. Eff. June 13, 1990
MI Comp L § 141.1162 (2021)
2021 Michigan Compiled Laws|Chapter 141 - Municipal Financing|Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)|100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)|Section 141.1162 - Definitions.

141.1162 Definitions. Sec. 2.  For the purposes of this ordinance:  (1) The words, terms and phrases set forth below and their derivations have the meanings given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number include the plural. "Shall" is always mandatory and not merely directory. "May" is always directory.  (2) "Administrator" means the official designated by the city to administer the provisions of this ordinance.  (3) "Billed or ordinarily billable to locations within the taxing city" means the location of the premises of the user for the usage of the public utility services.  (4) "Month" means a calendar month.  (5) "Person" means a natural person, partnership, fiduciary, association, corporation, or other entity. When used in any provision imposing a criminal penalty, "person" as applied to an association means the parties or members thereof, and as applied to a corporation, the officers thereof.  (6) "Public utility services" means the providing, performing or rendering of public service of a telephone, electric, steam, or gas nature, the rates or other charges for which are subjected to regulation by state public utility regulatory bodies, federal public utility or regulatory bodies or both, or the rendering of public service of an electric or gas nature by a government owned facility.  (7) "Public utility" means a person who provides public utility services.  (8) "Resale customer" means a person that purchases utility services or property from a public utility for resale to a utility user.  (9) "Utility user" or "user" means a person required to pay a tax imposed under the provisions of this ordinance.  History: 1990, Act 100, Imd. Eff. June 13, 1990