880.01 Short title.
880.02 Rules of construction; definitions.
880.03 Imposition of tax; rates.
880.04 Dedication and transfer of funds for use of Federal Facility Development Fund.
880.05 Dedication and transfer of funds for use of Federal Data Facility Fund.
880.06 Resident income to which tax applies.
880.07 Nonresident income to which tax applies.
880.08 Application of tax to corporations.
880.09 Application of tax to unincorporated business or profession; sole proprietorship and partnership.
880.10 Return for unincorporated business, profession or activity.
880.11 Election of payment by unincorporated business, profession or activity.
880.12 Partial business activity in City; apportionment of net profit.
880.13 Partial business activity in City; separate accounting method.
880.14 Partial business activity in City; business allocation percentage method.
880.15 Capital gains and losses; determination.
880.16 Estates or trusts.
880.17 Exemptions.
880.18 Payments and benefits not subject to tax.
880.19 Deductible expenses generally.
880.20 Specific deductible expenses.
880.21 Qualified taxpayer within renaissance zone; determination of deductions claimed.
880.22 Annual return; joint return.
880.23 Returns; contents.
880.24 Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability.
880.25 Federal Income Tax return; eliminations.
880.26 Withholding of tax by employer; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge.
880.27 Declaration of estimated tax; filing; form; time; exceptions.
880.28 Declaration of estimated tax; payment; installments; amended declarations.
880.29 Annual returns; extensions of time; authority of Administrator.
880.30 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.
880.31 Credit for tax paid to another Municipality.
880.32 Fractional part of a cent.
880.33 Rules and regulations; enforcement; forms; collection of tax.
880.34 Special ruling; appeal to Income Tax Board of Review.
880.35 Failure or refusal to make return or payment; insufficient information on return; examination of books, records and witnesses.
880.36 Confidential information; divulgence; discharge from employment.
880.37 Unpaid taxes; interest; penalty for delay; waiver of penalty for reasonable cause.
880.38 Additional tax assessment; when interest and penalty not imposed.
880.39 Due and unpaid assessment; protest procedure.
880.40 Final assessment; determination of receipt.
880.41 Failure to pay tax; demand; recovery; prosecution.
880.42 Jeopardy assessment; procedure.
880.43 Statute of limitations; waiver; payment of tax.
880.44 Statute of limitations for refund.
880.45 Income Tax Board of Review; appointments; officers; rules of procedure; quorum; conflict of interests; record of transactions and proceedings; conduct of business at public hearing; notice of hearing.
880.46 Notice of appeal; hearing; confidentiality; payment of deficiency or refund.
880.47 Appeal to State Tax Commissioner or tax tribunal.
880.48 Appeal to Court of Appeals or Supreme Court; procedure.
880.49 Payment to taxpayer from general fund or City Income Tax Trust Fund.
880.50 Violations.
880.99 Penalty.
CROSS REFERENCES
Taxation generally - see CHTR. Art. VIII
Municipal income taxes - see M.C.L.A. §§ 141.501 et seq.
Exemptions - see M.C.L.A. §§ 141.632, 141.642, 141.652, 141.654, 141.655