Mich. Comp. Laws » Michigan Compiled Laws / Chapter 141 / Act 284 of 1964
Michigan Compiled Laws

Mich. Comp. Laws § 141.509 (2026)

Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.

✓ current as of July 2026
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CITY INCOME TAX ACT


Act 284 of 1964


141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.

Sec. 9.

    (1) A city that imposes a city income tax pursuant to this act may enter into an agreement with the department of treasury under which the department of treasury shall administer, enforce, and collect the city income tax on behalf of the city.

    (2) City income taxes, interest, penalties, and collection fees collected under an agreement entered into pursuant to subsection (1) shall be kept in the city income tax trust fund and shall be paid to the city, except that an amount of the taxes collected as determined in the agreement may be retained by the department of treasury to cover the cost of collection and administration and that amount shall be deposited into the state general fund. The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the collection of city income tax pursuant to an agreement entered into pursuant to this section.

    (3) If the city enters into an agreement under subsection (1), the agreement shall include provisions that relate to all of the following:

    (a) The development of and distribution of forms required by the agreement and the ordinance under chapter 2.

    (b) The processing of all payments.

    (c) Enforcement procedures.

    (d) Administrative and legal costs.

    (e) Data exchange.

    (f) Transfer and payment of funds.

    (g) Termination of the agreement by either party.

    (h) Any additional provisions as appropriate.

    

    

History: Add. 1996, Act 478, Eff. Jan. 1, 1996 ;-- Am. 2023, Act 195, Eff. Feb. 13, 2024

Notes of Decisions
Cited in 2 cases, 2018–2018 · leading case: Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2018).
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Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2018). “See MCL 141.509(1). The parties do not dispute the Tribunal’s application of constitutional standards to this state-authorized income tax, despite the fact that Detroit is not itself a state agency.”
Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2018). “See MCL 141.509(1). The parties do not dispute the Tribunal’s application of constitutional standards to this state-authorized income tax, despite the fact that Detroit is not itself a state agency.”
— Mich. Comp. Laws § 141.509(1) — 2 cases
Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2018). “See MCL 141.509(1). The parties do not dispute the Tribunal’s application of constitutional standards to this state-authorized income tax, despite the fact that Detroit is not itself a state agency.”
Apex Labs. Int'l Inc v. City of Detroit (Mich. Ct. App. 2018). “See MCL 141.509(1). The parties do not dispute the Tribunal’s application of constitutional standards to this state-authorized income tax, despite the fact that Detroit is not itself a state agency.”
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