A bill to amend 1964 PA 284, entitled “City income tax act,” by amending section 41 of chapter 2 (MCL 141.641), as amended by 1996 PA 478.
This bill proposes amendments to the 1964 PA 284, known as the "City income tax act," specifically targeting section 41 of chapter 2 (MCL 141.641), which was previously amended by the 1996 PA 478. The bill outlines that every corporation and individual with taxable income in a city, for any year before 1997 or after the 1996 tax year without an agreement with the department of treasury as per section 9 of chapter 1, must file an annual return by the last day of the fourth month of the said year. For tax years after 1996, where a city has an agreement under section 9 of chapter 1, the return should be filed by the fifteenth day of the fourth month of the calendar, fiscal, or other accounting period recognized by the IRS.
Introduced
by
Referred to the Committee on Government Operations
