reglab/housing_qa huggingface dataset:
MI Comp L § 141.646 (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 141.646 - Amended Return; Change of Method of Accounting.

141.646 Amended return; change of method of accounting. Sec. 46.  An amended return shall be filed with the city or the department, on a form obtainable from the city or the department, if necessary to report additional income and pay an additional tax due, or to claim a refund of tax overpaid. Within 90 days after final determination of a federal tax liability that also affects the computation of a taxpayer's city income tax liability, the taxpayer shall prepare and file with the city or the department an amended city income tax return showing income subject to the city tax based upon the final determination of federal income tax liability, and pay any additional tax shown due on the return or make a claim for refund of an overpayment. A taxpayer shall not change the method of accounting or apportionment of net profits after the due date for filing the original return or any extensions for the filing of the original return. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.652 (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 141.652 - Tax Withheld; Payments or Persons Excepted.

141.652 Tax withheld; payments or persons excepted. Sec. 52.  Employers shall not withhold any tax from the following payments or persons:  (a) Compensation paid to domestic help.  (b) Compensation paid to a person who is not an employee, including an independent contractor.   (c) An amount allowed and paid to an employee as reimbursement for expenses necessarily and actually incurred by the employee in the actual performance of his or her services, and that is deductible by the employer.  (d) A qualified taxpayer. "Qualified taxpayer" means that term as defined in section 35(12)(c)(i). History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 442, Imd. Eff. Dec. 19, 1996
MI Comp L § 141.653 (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 141.653 - Tax Withheld; Payment by Employee or Employer.

141.653 Tax withheld; payment by employee or employer. Sec. 53.  If the tax is not withheld, an employee is not excused from filing a return and paying the tax on his compensation. If the tax is withheld but an employer fails to pay the tax to the city, the employee is not liable for the tax so withheld. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.654 (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 141.654 - Tax Withheld; Exemptions Claimed; Percentage of Work Done at Predominant Place of Employment; Qualified Taxpayer Within Renaissance Zone.

141.654 Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone. Sec. 54.  An employee with compensation subject to tax shall file with his or her employer a form on which the employee states the number of exemptions claimed, the city of residence, the predominant place of employment, whether or not the employee claims status as a qualified taxpayer of a renaissance zone, and the percentage of work done or services performed in the predominant place of employment. The percentage shall be expressed as "less than 25%", "40%", "60%", "80%", or "100%". The employer shall retain the form, rely on the information on the form for withholding purposes unless directed by the city to withhold on another basis, and, if the employee claims status as a qualified taxpayer based on residency in a renaissance zone, the employer shall forward a copy of the form to the city. If information submitted by the employee is not believed to be true, correct, and complete, the city shall be advised. As used in this section, "renaissance zone" means that term as defined in section 35. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 442, Imd. Eff. Dec. 19, 1996
MI Comp L § 141.655 (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 141.655 - Tax Withheld; Revised Form; Time for Filing; Qualified Taxpayer Within Renaissance Zone.

141.655 Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone. Sec. 55.  (1) Except as provided in subsection (2), an employee shall file with his or her employer a revised form within 10 days after the number of exemptions decreases when a change in residence from or to a taxing city occurs. The employee may file a revised form when the number of exemptions increases. An employee shall file a revised form by December 1 of each year, if his or her predominant place of employment, estimate of the percentage of work done or services to be rendered in the city, or status as a qualified taxpayer of a renaissance zone will change for the ensuing year. Revised withholding certificates shall not be given retroactive effect.  (2) An employee shall file a revised form with his or her employer within 10 days after the employee completes the residency requirements under section 35(12), and when a change of status occurs from resident of a renaissance zone to nonresident of a renaissance zone. The employer shall forward a copy of a revised form filed under this subsection to the city.   (3) As used in this section, "renaissance zone" means that term as defined in section 35. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 442, Imd. Eff. Dec. 19, 1996
MI Comp L § 141.656 (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 141.656 - Refusal by Employee to Furnish Withholding Certificate; Withholding by Employer; Report.

141.656 Refusal by employee to furnish withholding certificate; withholding by employer; report. Sec. 56.  If an employee refuses to furnish a withholding certificate upon the request of his or her employer, the employer shall withhold a percentage of the employee's total compensation equal to the percentage rate of tax on resident individuals as set by ordinance to be levied under this ordinance, and report and pay the withholding on the basis of the best information in the possession of the employer. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1981, Act 60, Imd. Eff. June 5, 1981 ;-- Am. 1982, Act 124, Imd. Eff. Apr. 19, 1982
MI Comp L § 141.657 (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 141.657 - Tax Withheld; Withholding Tables; First Compensation Taxable.

141.657 Tax withheld; withholding tables; first compensation taxable. Sec. 57.  (1) The city shall provide withholding tables establishing the amounts to be withheld for various tax rates, wage brackets, numbers of exemptions and pay periods. An employer who uses the tables fully discharges his duty to withhold. An employer may elect not to use the tables, in which case to discharge fully his duty to withhold he shall withhold the applicable per cent of taxable compensation after provision for exemptions.   (2) The first compensation paid an employee on or after the effective date of the tax levy is subject to withholding on either of the following bases at the option of the employer:  (a) On the full amount of compensation paid.  (b) On the proportion of compensation paid for work done or services performed on or after the effective date of the levy. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.658 (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 141.658 - Tax Withheld; Overwithheld Tax, Refund.

141.658 Tax withheld; overwithheld tax, refund. Sec. 58.  If an employer withholds more than the apparent tax liability of an employee due to an increase in the number of exemptions claimed during the year, or due to the actual percentage of work performed in the city by a nonresident being less than the estimated percentage, or due to a change of residence during the year to or from a taxing city, or due to any reason other than the employer's error, the employer shall neither refund the excess to the employee nor offset the excess by under-withholding in a subsequent period. The employee shall claim his refund from the city on his annual return. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.659 (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 141.659 - Tax Withheld; Correction of Error, Refund.

141.659 Tax withheld; correction of error, refund. Sec. 59.  Correction of an over or an under-withholding as a result of an employer's error shall be made as follows:  (a) If the error is discovered in the same quarter in which it is made, the employer shall make the necessary adjustment on a subsequent pay and include only the corrected amount on the quarterly return.  (b) If the error is discovered in a subsequent quarter of the same calendar year, the employer shall make the necessary adjustment on a subsequent pay and report it as an adjustment on the quarterly return.  (c) If the error is discovered in the following calendar year, or if the employer-employee relationship has terminated, the procedure shall be as follows:  (i) The employee or former employee shall apply to the city for a refund in case of an over-withholding. Upon proper verification the city shall refund to him the amount of the over-withholding.  (ii) If a deficiency is discovered, the employer shall notify the city and the employee or former employee, who shall pay the city the additional tax due in his annual return. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.660 (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 141.660 - Tax Withheld; Payment by Employer; Return; Electronic Funds Transfer.

141.660 Tax withheld; payment by employer; return; 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.  (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 following the close of each calendar month to the department by means of an electronic funds transfer method approved by the state commissioner of revenue. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.661 (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 141.661 - Tax Withheld; Employer's Reconciliation of Quarterly Returns; Deficiency; Refund; Information Return; Cessation of Business.

141.661 Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; 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 quarterly 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. 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: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.662 (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 141.662 - Declaration of Estimated Tax; Filing; Form; Time; Exceptions.

141.662 Declaration of estimated tax; filing; form; time; exceptions.  Sec. 62.  (1) A person who anticipates taxable income from which the city income tax will not be withheld with the city or the department shall file a declaration of estimated tax on a form furnished by or obtainable on request from the city or from the department if the city has entered into an agreement pursuant to section 9 of chapter 1. A calendar year taxpayer shall file a declaration on or before each April 30 or for tax years after the 1996 tax year and for which a city has entered into an agreement with the department of treasury pursuant to section 9 of chapter 1, on or before each April 15. A taxpayer on a fiscal year basis or other accounting period shall file with the department a declaration within 4 months after the beginning of each fiscal year or other accounting period.  (2) If a taxpayer has not previously been required to file, the declaration shall be filed on or before the first date for making a quarterly payment that occurs after the taxpayer becomes subject to the requirement to file a declaration. A taxpayer shall file a declaration for the same calendar year, fiscal year, or other accounting period that has been accepted by the federal internal revenue service for federal income tax purposes. A declaration by an individual or unincorporated entity is not required if the total estimated tax, less any credits applicable to the tax, does not exceed $100.00. A declaration by a corporation is not required if the total estimated tax, less any credits applicable to the tax, does not exceed $250.00. A declaration by or on behalf of an estate or trust is not required. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1990, Act 249, Imd. Eff. Oct. 12, 1990 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.663 (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 141.663 - Declaration of Estimated Tax Not Withheld; Computation; Payment; Installments.

141.663 Declaration of estimated tax not withheld; computation; payment; installments. Sec. 63.  (1) A taxpayer's annual return for the preceding year may be used as the basis for computing a declaration of estimated tax for the current year, or the taxpayer may use the same figures used for estimating federal income tax adjusted to exclude any income or deductions not taxable or permissible under this ordinance.  (2) Except as otherwise provided, the estimated tax may be paid in full with the declaration or in 4 equal installments on or before the last day of the fourth, sixth, ninth, and thirteenth months after the beginning of the taxpayer's taxable year. 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 estimated tax shall be paid in 4 equal installments on or before the fifteenth day of the fourth, sixth, ninth, and thirteenth months after the beginning of the taxpayer's taxable year.  (3) An amended declaration may be filed when making a quarterly payment, and the unpaid balance shown due shall be paid in equal installments over the remaining payment dates. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.664 (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 141.664 - Annual Return; Filing; Extension of Time; Failure to File; Penalty.

141.664 Annual return; filing; extension of time; failure to file; penalty. Sec. 64.  (1) The filing of a declaration of estimated tax does not excuse the taxpayer from filing an annual return even though there is no change in the declared tax liability. An annual return shall be filed with the city by the end of the fourth month or 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, filed with the department on or before the fifteenth day of the fourth month of the year following that for which the declaration was filed. Upon written request of a taxpayer the administrator or the department may extend the time for filing the annual return for not to exceed 6 months. The administrator or the department may require a tentative return and payment of the estimated tax.  (2) A penalty or interest shall not be assessed if the return is filed and the final tax paid within the extended time and all other filing and payment requirements of this ordinance are satisfied, and the estimated tax paid equals 70% or more of the tax shown due on the final return or 70% or more of the tax shown due on the taxpayer's return for the immediately preceding taxable year. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.664a (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 141.664a - 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.

141.664a 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. Sec. 64a.  (1) If a person liable for the tax imposed under this ordinance sells a business or the stock of goods of a business or quits a business, the person shall make a final return to the city or the department within 15 days after the date the business or stock of goods is sold or the person quits the business. The purchaser or succeeding purchasers, if any, who purchase a going or closed business or stock of goods of a going or closed business shall escrow sufficient money to cover the amount of taxes, interest, and penalties that may be due and unpaid until the former owner produces a receipt from the administrator that shows that the taxes due have been paid, or a certificate that states that taxes are not due. If the owner provides a written waiver of confidentiality, the administrator may release to a purchaser a business's known tax liability for the purposes of establishing an escrow account for the payment of taxes. If the purchaser or succeeding purchasers of a business or stock of goods of a business fail to comply with the escrow requirements of this subsection, the purchaser is personally liable for the payment of the taxes, interest, and penalties accrued and unpaid by the business of the former owner. The purchaser's or succeeding purchaser's personal liability is limited to the fair market value of the business less the amount of any proceeds applied to balances due on secured interests that are superior to any lien provided for in this ordinance.  (2) If a corporation that is liable for the tax imposed under this ordinance fails for any reason to file the required returns or to pay the tax due, any officers of the corporation that have control or supervision of, or who are charged with the responsibility for, making the returns or payments are personally liable for the failure to file or pay. The signature of any corporate officer on a return or negotiable instrument submitted in payment of a tax is prima facie evidence of the officer's responsibility for making the returns and payments. The dissolution of a corporation does not discharge an officer's liability for a prior failure of the corporation to make a return or remit a tax due. The sum due for a liability may be assessed and collected under this ordinance. History: Add. 1996, Act 478, Eff. Jan. 1, 1997
MI Comp L § 141.665 (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 141.665 - Credit for City Income Tax Paid Another City.

141.665 Credit for city income tax paid another city. Sec. 65.  An individual who is a resident of the city and received net profits from a business, profession or rental of real or tangible personal property, gains from the sale or exchange of real or tangible personal property, or salaries, wages, commissions or other compensation for work done or services performed or rendered, in each case outside the city, and is subject to and has paid an income tax on this income to another municipality, shall be allowed a credit against the city income tax for the amount paid to the other municipality. The credit shall not exceed the amount of taxes which would be assessed under this ordinance on the same amount of income of a nonresident. History: 1964, Act 284, Imd. Eff. June 12, 1964