reglab/housing_qa huggingface dataset:
MI Comp L § 141.622 (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 141.622 - Partial Business Activity in City; Percentage of Compensation Paid Employees.

141.622 Partial business activity in city; percentage of compensation paid employees. Sec. 22.  Second, the taxpayer shall ascertain the percentage which the total compensation paid to employees for work done or for services performed within the city is of the total compensation paid to all the taxpayer's employees within and without the city during the period covered by the return. For allocation purposes, compensation shall be computed on the cash or accrual basis in accordance with the method used in computing the entire net income of the taxpayer.  If an employee performs services within and without the city, the following examples are not all inclusive but may serve as a guide for determining the amount to be treated as compensation for services performed within the city:  (a) In the case of an employee compensated on a time basis, the proportion of the total amount received by him which his working time within the city is of his total working time.  (b) In the case of an employee compensated directly on the volume of business secured by him, such as a salesman on a commission basis, the amount received by him for business attributable to his efforts in the city.  (c) In the case of an employee compensated on other results achieved, the proportion of the total compensation received which the value of his services within the city bears to the value of all his services. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.623 (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 141.623 - Partial Business Activity in City; Percentage of Gross Revenue.

141.623 Partial business activity in city; percentage of gross revenue. Sec. 23.  Third, the taxpayer shall ascertain the percentage which the gross revenue of the taxpayer derived from sales made and services rendered in the city is of the total gross revenue from sales and services wherever made or rendered during the period covered by the return.  (1) For the purposes of this section, "sales made in the city" means all sales where the goods, merchandise or property is received in the city by the purchaser, or a person or firm designated by him. In the case of delivery of goods in the city to a common or private carrier or by other means of transportation, the place at which the delivery has been completed is considered as the place at which the goods are received by the purchaser.  The following examples are not all inclusive but may serve as a guide for determining sales made in the city:  (a) Sales to a customer in the city with shipments to a destination within the city from a location in the city or an out-of-city location are considered sales made in the city.  (b) Sales to a customer in the city with shipments to a destination within the city directly from the taxpayer's in-city supplier or out-of-city supplier are considered sales made in the city.  (c) Sales to a customer in the city with shipments directly to the customer at his regularly maintained and established out-of-city location are considered out-of-city sales.  (d) Sales to an out-of-city customer with shipments or deliveries to the customer's location within the city are considered sales made in the city.  (e) Sales to an out-of-city customer with shipments to an out-of-city destination are considered out-of-city sales.  (2) In the case of public utilities, or businesses furnishing transportation services, "gross revenue" for the purposes of this section may be measured by such means as operating revenues, vehicle miles, revenue miles, passenger miles, ton miles, tonnage, or such other method as shall reasonably measure the proportion of gross revenue obtained in the city by such business.  (3) In case the business of the taxpayer involves substantial business activities other than sales of goods and services such other method or methods of allocation shall be employed as shall reasonably measure the proportion of gross revenue obtained in the city by such business. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.624 (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 141.624 - Partial Business Activity in City; Business Allocation Percentage.

141.624 Partial business activity in city; business allocation percentage. Sec. 24.  Fourth, the taxpayer shall add the percentages determined in accordance with sections 21, 22 and 23 and divide the total by 3 and the result so obtained is the business allocation percentage. In determining this percentage, a factor shall be excluded from the computation only when the factor does not exist anywhere insofar as the taxpayer's business operation is concerned and, in such case, the total of the percentages shall be divided by the number of factors actually used. The business allocation percentage shall be applied to the entire net profits, wherever derived, of the taxpayer subject to the tax to determine the net profits allocable to the city. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1969, Act 42, Imd. Eff. July 17, 1969
MI Comp L § 141.625 (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 141.625 - Partial Business Activity in City; Substitute Methods.

141.625 Partial business activity in city; substitute methods. Sec. 25.  An alternative method of accounting shall be used if the taxpayer or the administrator demonstrates that the net profits of the taxpayer allocable to the city cannot be justly and equitably determined under the separate accounting method or the business allocation percentage method, or if undue expense to the taxpayer would result from complying therewith because of the taxpayer's manner of operations and methods of accounting. In such case the administrator, upon application of the taxpayer or upon his own initiative, may approve or specify factors or methods of determination as will effect a just, nondiscriminatory and reasonable result. Application to the administrator to substitute other factors in the formula or to use a different method to allocate net profits shall be made in writing and state the specific grounds on which the substitution of factors or use of a different method is requested and the relief sought. No specific form need be followed in making the application. Once a taxpayer has filed under a substitute method, he shall continue so to file until given permission by the administrator to change. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.626 (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 141.626 - Capital Gains and Losses; Determination.

141.626 Capital gains and losses; determination.  Sec. 26.  (1) Capital gains and capital losses, other than gains and losses on securities issued by the government of the United States, shall be included in income only to the extent of that portion of the gains or losses which occur after the effective date of this ordinance. In determining the amount of gain or loss, the taxpayer may use net proceeds from the sale or exchange less fair market value as of the effective date of this ordinance. The fair market value of property shall be determined by an appraisal or similar reliable evidence. The fair market value of a security shall be the last quoted price on the last business day prior to the effective date. For a security traded over the counter the last quoted price shall be the last bid price on the last business day prior to the effective date. The taxpayer may determine the gain or loss on a transaction in the same manner as for federal income tax purposes taking into account only that portion thereof which occurs after the effective date. The portion of that gain or loss includible in computing taxable income will be the same proportion of the total gain or loss as the period of time the property was held after the effective date of the ordinance bears to the total time the property was held. In any city adopting this ordinance which had a valid local income tax ordinance in effect on January 1, 1964, capital gains and losses shall be included to the extent of that portion of such gains or losses which occur after the effective date of the original city income tax ordinance.  (2) If capital losses exceed capital gains in a taxable year, the unused portion may be utilized to the same extent and on the same basis as under the federal internal revenue code. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.627 (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 141.627 - Estates or Trusts, Deemed Nonresidents; Definitions.

141.627 Estates or trusts, deemed nonresidents; definitions. Sec. 27.  An estate or trust is not subject to tax under this ordinance, except that it shall be treated as a nonresident individual for purposes of section 11 of this ordinance to the extent income of the estate or trust described in section 13 is not includible in the return of a resident individual as "income from estates and trusts". A resident individual shall include "income from estates and trusts" in his income subject to tax under this ordinance without regard to the situs of the estate or trust. For this purpose, an "estate" means the estate of a deceased person during the period of administration or settlement and a "trust" means an inter vivos or testamentary trust created by an individual for the benefit of 1 or more persons. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1965, Act 10, Imd. Eff. Apr. 18, 1965
MI Comp L § 141.628 (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 141.628 - Income From Estates and Trusts.

141.628 Income from estates and trusts.  Sec. 28.  (1) "Income from estates" means "income" as defined in section 643 (b) of the federal internal revenue code, properly paid, credited or distributed but not in excess of the resident individual's share of the distributable net income of the estate decreased by the amount of depreciation or depletion allowed the resident individual as a deduction under section 642 of the federal internal revenue code. The exceptions hereinafter set forth with respect to trusts are also applicable to income from estates. "Income from trusts" means the amount of "income" as defined in section 643 (b) of the federal internal revenue code, distributed or required to be distributed under sections 652 (a) or 662 (a) (1) of the federal internal revenue code, decreased by the amount of depreciation or depletion allowed the resident individual as a deduction by section 642 of the federal internal revenue code, with the following exceptions:   (a) Dividends on stock of state and national banks and trust companies.  (b) Interest from obligations of the United States, the states or subordinate units of government of the states.  (2) Income received by a resident individual from a fiduciary shall retain the character it held in the hands of the fiduciary. With respect to trusts where the income is taxed to the grantor or some other person under subpart E of subchapter J of the federal internal revenue code, the grantor or other person shall include in his return all items of income and deductions allowed by this ordinance.  (3) An individual shall include "income from estates and trusts" in his return in the same year as provided in the federal internal revenue code with respect to distributions of income from estates and trusts. The amount of income included in the return for the first tax year of a resident individual, with respect to estates and trusts, shall be computed as though the tax year of the estate or trust for federal income tax purposes began on the effective date of this ordinance and ended with the end of the tax year of the estate or trust for federal income tax purposes which ends next following the effective date. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.632 (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 141.632 - Payments and Benefits Not Subject to Tax.

141.632 Payments and benefits not subject to tax. Sec. 32.  The following payments and benefits received by any person are not subject to the tax:  (a) Gifts and bequests.  (b) Proceeds of insurance, annuities, pensions and retirement benefits. Amounts received for personal injuries, sickness or disability are excluded from taxable income only to the extent provided by the federal internal revenue code.  (c) Welfare relief, unemployment benefits including supplemental unemployment benefits, and workmen's compensation or similar payments from whatever source derived.  (d) Amounts received by charitable, religious, educational and other similar nonprofit organizations which are exempt from taxation under the federal internal revenue code.  (e) Amounts received by supplemental unemployment benefit trusts or pension, profit sharing and stock bonus trusts qualified and exempt under the federal internal revenue code.  (f) Interest from obligations of the United States, the states or subordinate units of government of the states and gains or losses on the sales of obligations of the United States.  (g) Net profits of financial institutions and insurance companies.  (h) Amounts paid to an employee as reimbursement for expenses necessarily and actually incurred by him in the actual performance of his services and deductible as such by the employer.  (i) Compensation received for service in the armed forces of the United States. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1971, Act 169, Imd. Eff. Dec. 2, 1971
MI Comp L § 141.633 (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 141.633 - Deductible Expenses Generally.

141.633 Deductible expenses generally. Sec. 33.  Ordinary, necessary, reasonable and unreimbursed expenses paid or incurred by an individual in connection with the performance by him of services as an employee may be deducted from gross income in determining income subject to the tax to the extent the expenses are applicable to income taxable under this ordinance. The expenses are limited to the following:  (a) Expenses of travel, meals and lodging while away from home.  (b) Expenses as an outside salesman, away from his employer's place of business.  (c) Expenses of transportation.  (d) Expenses under a reimbursement or other expense allowance arrangement with his employer, where the reimbursement or allowance has been included in total compensation reported. History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1971, Act 169, Imd. Eff. Dec. 2, 1971
MI Comp L § 141.634 (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 141.634 - Deductible Expenses; Alimony, Separate Maintenance Payments and Principal Sums Payable in Installments, Moving Expenses, and Payments to Retirement Plan or Account.

141.634 Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account. Sec. 34.  The following expenses paid or incurred by an individual may be deducted from gross income in determining income subject to tax to the extent the expenses are applicable to income taxable under this ordinance:  (a) An individual may deduct alimony, separate maintenance payments and principal sums payable in installments, to the extent includable in the spouse's adjusted gross income under the federal internal revenue code but only to the extent deductible by the individual under the federal internal revenue code. A nonresident individual may deduct only that proportion of his alimony, separate maintenance or principal sums payable in installments that his income taxable under this ordinance bears to his total federal adjusted gross income.  (b) An employee or self-employed individual may deduct moving expenses to the extent provided in section 217 of the federal internal revenue code.  (c) A self-employed individual may deduct payments to a qualified retirement plan to the extent provided in section 404 of the federal internal revenue code.  (d) An individual may deduct payments to an individual retirement account established pursuant to the employee retirement income security act of 1974, 29 U.S.C. 1001 to 1381, to the extent provided in section 219 of the internal revenue code. History: Add. 1971, Act 169, Imd. Eff. Dec. 2, 1971 ;-- Am. 1978, Act 197, Imd. Eff. June 4, 1978
MI Comp L § 141.640 (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 141.640 - Extension for Filing Annual Return.

141.640 Extension for filing annual return.Sec. 40.  Notwithstanding any other provision of this ordinance, a person required to make and file an annual return, quarterly return, or declaration of estimated tax that is otherwise due on or before April 15 or April 30 for each tax year under this ordinance will automatically receive an extension to file those returns and declarations if the Internal Revenue Service extends the federal income tax filing or payment due date for that same tax year for federal taxpayers. The extension under this section for a person required to make and file an annual return, quarterly return, or declaration of estimated tax under this ordinance will coincide with that extended due date established by the Internal Revenue Service for that same tax year or 15 days after the date established by the Internal Revenue Service, whichever is applicable.  History: Add. 2021, Act 7, Imd. Eff. Apr. 22, 2021
MI Comp L § 141.641 (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 141.641 - Annual Return; Joint Return.

141.641 Annual return; joint return. Sec. 41.  (1) Every corporation doing business in the city and every other person having income taxable under this ordinance in any year before the 1997 tax year or in any tax year after the 1996 tax year for which the city has not entered into an agreement with the department of treasury pursuant to section 9 of chapter 1, shall make and file with the city an annual return for that year, on a form furnished or approved by the city, on or before the last day of the fourth month for the same calendar year, fiscal year, or other accounting period, that has been accepted by the internal revenue service for federal income tax purposes for the taxpayer. 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 annual return required by this subsection shall be filed with the city or the department as provided by the agreement on or before the fifteenth day of the fourth month for the same calendar year, fiscal year, or other accounting period that has been accepted by the internal revenue service for federal income tax purposes for the taxpayer.  (2) A husband and wife may file a joint return and, in such case, the tax liability is joint and several. 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 § 141.642 (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 141.642 - Returns; Contents.

141.642 Returns; contents. Sec. 42.  The annual return shall set forth:  (a) The number of exemptions, place of residence, place of employment and other pertinent information as shall reasonably be required.  (b) The aggregate amount of compensation, dividends, interest, net profit from rentals, capital gains less capital losses, net profits from business and other income, subject to the tax.  (c) The total amount of the tax imposed by this ordinance.  (d) The amount of the tax previously withheld or paid.  (e) Credits provided in this ordinance.  (f) The balance of the tax due or to be refunded. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.644 (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 141.644 - Federal Income Tax Return; Eliminations.

141.644 Federal income tax return; eliminations.  Sec. 44.  Where total income, total deductions, net profits, or other figures are derived from the taxpayer's federal income tax return, any item of income not subject to the city income tax and unallowable deductions shall be eliminated in determining net income subject to the city tax. The fact that a taxpayer is not required to file a federal income tax return does not relieve him from filing a city tax return. History: 1964, Act 284, Imd. Eff. June 12, 1964
MI Comp L § 141.645 (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 141.645 - Net Profits; Consolidated Returns.

141.645 Net profits; consolidated returns.  Sec. 45.  For the purpose of determining net profit allocable to the city under this ordinance, a corporate taxpayer may elect to file a consolidated return including subsidiaries whose voting stock is more than 50% owned by the taxpayer, if such return will more properly reflect the net profits and activities of the taxpayer in the city. The city may require a consolidated return if necessary to properly determine net profits of the taxpayer allocable to the city. History: 1964, Act 284, Imd. Eff. June 12, 1964