§ 141.501 City income tax act; short title
§ 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance
§ 141.502a Imposition of excise tax; condition
§ 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city’s police department budget; adoption, rescission, or amendment of uniform
§ 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultan
§ 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section
§ 141.503c Amendment to city income tax ordinance
§ 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties
§ 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion
§ 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order
§ 141.505d Charge or collection of city income tax by department of treasury; limitation
§ 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold
§ 141.507 Uniform city income tax ordinance; form
§ 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance
§ 141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions

Terms Used In Michigan Laws > Chapter 141 > Act 284 of 1964 > Chapter 1 - General Provisions

  • Active duty firearms standard: means the in-service standard for the training and qualification of active duty law enforcement officers as mandated by the commission under the commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.512
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Alcoholic liquor: means that term as defined in section 105 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436. See Michigan Laws 28.512
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Board: as used in this part means each board created in this article and as used in any other part covering a specific health profession means the board created in that part. See Michigan Laws 333.16103
  • Certificate: means a commission-issued document that identifies a qualified retired law enforcement officer who is certified under 18 USC 926C and this act. See Michigan Laws 28.512
  • Certificate holder: means a qualified retired law enforcement officer who is issued a certificate by the commission. See Michigan Laws 28.512
  • certified: means official recognition by the commission that a retired law enforcement officer has met the active duty firearms standard in this state and is eligible to carry a concealed firearm under 18 USC 926C. See Michigan Laws 28.512
  • Commission: means the commission on law enforcement standards established under section 3 of the commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.512
  • Commission: means the Michigan commission on law enforcement standards created in section 3 of the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.562
  • Commission: means the Michigan commission on law enforcement standards created in this act or, by express delegation of the Michigan commission on law enforcement standards, its executive director and staff. See Michigan Laws 28.602
  • Commission: means the commission of natural resources. See Michigan Laws 324.301
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Concession: means an agreement between the department and a person under terms and conditions as specified by the department to provide services or recreational opportunities for public use. See Michigan Laws 324.83101
  • Contract: A legal written agreement that becomes binding when signed.
  • Controlled substance: means that term as defined in section 7104 of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 28.512
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Department: means the department of natural resources. See Michigan Laws 324.83101
  • Department: means the department of environmental quality. See Michigan Laws 324.2701
  • Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301
  • Department of natural resources: means the principal state department created in section 501. See Michigan Laws 324.301
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Director: means the director of the department. See Michigan Laws 324.83101
  • Donor: The person who makes a gift.
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive director: means the executive director of the commission appointed under this act. See Michigan Laws 28.602
  • Felony arising out of his or her service as a public employee: means 1 or more of the following:
  (i) A felony resulting from the misuse of public funds. See Michigan Laws 38.2702
  • Fiduciary: A trustee, executor, or administrator.
  • Firearm: means that term as defined in section 1 of 1927 PA 372, MCL 28. See Michigan Laws 28.512
  • firearm: except as otherwise specifically defined in statute, includes any weapon which will, is designed to, or may readily be converted to expel a projectile by action of an explosive. See Michigan Laws 8.3t
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreign country: means a country, including a political subdivision thereof, other than the United States, that authorizes the issuance of support orders and 1 or more of the following:
    •   (i) That has been declared under the law of the United States to be a foreign reciprocating country. See Michigan Laws 552.2102
  • Foreign support order: means a support order of a foreign tribunal. See Michigan Laws 552.2102
  • Forest recreation account: means the forest recreation account of the Michigan conservation and recreation legacy fund provided for in section 2005. See Michigan Laws 324.83101
  • Former employing law enforcement agency: means a law enforcement agency in this state that was the employer of, or that issued an oath of office to, a law enforcement officer licensed under the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.562
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing entity: means either of the following, as applicable:
    •   (i) For any public body except a public body described in subparagraph (ii), the governing board of the public body. See Michigan Laws 28.582
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Highly restricted personal information: means an individual's photograph or image, social security number, digitized signature, and medical and disability information. See Michigan Laws 324.80301
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Income: includes earnings or other periodic entitlements to money from any source and any other property subject to withholding for support under the law of this state. See Michigan Laws 552.2102
  • Income-withholding order: means an order or other legal process directed to an obligor's employer or other debtor, as defined by the support and parenting time enforcement act, 1982 PA 295, MCL 552. See Michigan Laws 552.2102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Issuing state: means the state in which a tribunal issues a support order or a judgment determining parentage of a child. See Michigan Laws 552.2102
  • Issuing tribunal: means the tribunal of a state or foreign country that issues a support order or a judgment determining parentage of a child. See Michigan Laws 552.2102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Law: includes decisional and statutory law and rules and regulations having the force of law. See Michigan Laws 552.2102
  • Law enforcement agency: means an entity that is established and maintained in accordance with the laws of this state and is authorized by the laws of this state to appoint or employ law enforcement officers. See Michigan Laws 28.602
  • Law enforcement officer: means :
    •   (i) Except as provided in subparagraph (ii), an individual employed by a law enforcement agency as 1 or more of the following:
      (A) An individual authorized by law, including common law, to prevent and detect crime and enforce the general criminal laws of this state. See Michigan Laws 28.602
  • Law enforcement training academy: means any of the following:
    •   (i) An agency basic law enforcement training academy. See Michigan Laws 28.602
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: except as otherwise provided in this subsection and section 17708(2), means an authorization issued under this article to practice where practice would otherwise be unlawful. See Michigan Laws 333.16106
  • License: means documentation of licensure by the commission under this act. See Michigan Laws 28.602
  • Licensing standards: means the requirements with which a person must comply for licensure as a law enforcement officer under this act. See Michigan Laws 28.602
  • Licensure: means a determination by the commission that both of the following occurred in compliance with this act and rules promulgated under this act:
    •   (i) The person to whom the license is issued commenced employment as a law enforcement officer, subject to a written oath of office or other written instrument conferring law enforcement authority. See Michigan Laws 28.602
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limitation: means an action by which a board imposes restrictions or conditions, or both, on a license. See Michigan Laws 333.16106
  • Limited license: means a license to which restrictions or conditions, or both, as to scope of practice, place of practice, supervision of practice, duration of licensed status, or type or condition of patient or client served are imposed by a board. See Michigan Laws 333.16106
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • local unit: means a municipality or county. See Michigan Laws 324.301
  • Member: means a member, vested former member, deferred member, or participant of a retirement system. See Michigan Laws 38.2702
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligee: means 1 or more of the following:
    •   (i) An individual to whom a duty of support is or is alleged to be owed or in whose favor a support order or a judgment determining parentage of a child has been issued. See Michigan Laws 552.2102
  • Obligor: means an individual about whom 1 of the following is true, or the estate of a decedent about whom 1 of the following was true before the individual's death:
    •   (i) Owes or is alleged to owe a duty of support. See Michigan Laws 552.2102
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Peace officer: means an officer of a law enforcement agency of the state, the federal government, or a county, township, city, or village who is responsible for the prevention and detection of crime and enforcement of the criminal laws of this state, and includes a motor carrier officer appointed under section 6d of 1935 PA 59, MCL 28. See Michigan Laws 28.512
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Michigan Laws 552.2102
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301
  • Personal information: means information that identifies an individual, including an individual's driver identification number, name, address not including zip code, and telephone number. See Michigan Laws 324.80301
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means a permit program or regulatory program administered by the department under this act. See Michigan Laws 324.2701
  • Public body: means either of the following, within this state:
    •   (i) A multicounty metropolitan district authorized and established pursuant to state law by 2 or more counties with a combined population of not less than 3,000,000, for the purpose of cooperative planning, promoting, acquiring, constructing, owning, developing, maintaining, or operating parks. See Michigan Laws 28.582
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified retired law enforcement officer: means that term as defined in 18 USC 926C(c). See Michigan Laws 28.512
  • Reclassification: means an action by a disciplinary subcommittee by which restrictions or conditions, or both, applicable to a license are added or removed. See Michigan Laws 333.16108
  • Registering tribunal: means a tribunal in which a support order or judgment determining parentage of a child is registered. See Michigan Laws 552.2102
  • Registration: means an authorization only for the use of a designated title which use would otherwise be prohibited under this article. See Michigan Laws 333.16108
  • Reinstatement: means the granting of a license or certificate of registration, with or without limitations or conditions, to an individual whose license or certificate of registration has been suspended or revoked. See Michigan Laws 333.16108
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Responding tribunal: means the authorized tribunal in a responding state or foreign country. See Michigan Laws 552.2102
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retirant: means an individual who has retired with a retirement benefit payable from a retirement system. See Michigan Laws 38.2702
  • Retirement benefit: means an annuity, a retirement allowance, a pension, a benefit from employer contributions to a defined contribution plan, an optional benefit, a postretirement benefit, and any other right accrued or accruing to a member under a retirement system. See Michigan Laws 38.2702
  • Retirement system: means a public employee retirement system established by this state or a political subdivision of this state. See Michigan Laws 38.2702
  • Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301
  • Rule: means a rule promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 28.602
  • Service of process: The service of writs or summonses to the appropriate party.
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Michigan Laws 552.2102
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • State forest: means those lands designated as state forests by the department. See Michigan Laws 324.83101
  • Statute: A law passed by a legislature.
  • Support order: means a judgment, decree, order, decision, or directive, whether temporary, final, or subject to modification, issued in a state or foreign country for the benefit of a child, a spouse, or a former spouse, that provides for monetary support, health care, arrearages, retroactive support, or reimbursement for financial assistance provided to an individual obligee in place of child support. See Michigan Laws 552.2102
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Tribunal: means a court, administrative agency, or quasi-judicial entity authorized to establish, enforce, or modify support orders or to determine parentage of a child. See Michigan Laws 552.2102
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Verdict: The decision of a petit jury or a judge.
  • Watercraft: means a contrivance used or designed for navigation on water, including a vessel, boat, motor vessel, steam vessel, vessel operated by machinery either permanently or temporarily affixed, scow, tugboat, or any marine equipment that is capable of carrying passengers, except a ferry. See Michigan Laws 324.80301