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

Mich. Comp. Laws § 141.609 (2026)

Definitions; R to T.

✓ current as of July 2026
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CITY INCOME TAX ACT


Act 284 of 1964


141.609 Definitions; R to T.

Sec. 9.

    (1) "Resident" means an individual domiciled in the city. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment, to which, whenever absent therefrom, he intends to return, and domicile continues until another permanent establishment is established. If an individual, during the taxable year, being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status.

    (2) "Taxable year" means the calendar year, or the fiscal year, used as the basis on which net profits and other income subject to tax under this ordinance are to be computed, and in case of a return for a fractional part of a year, the period for which the return is required to be made.

    (3) "Taxpayer" means a person required under this ordinance to file a return or to pay a tax.

History: 1964, Act 284, Imd. Eff. June 12, 1964

Notes of Decisions
Cited in 3 cases, 1975–2020 · leading case: People v. Dowdy, 769 N.W.2d 648 (Mich. 2009).
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People v. Dowdy, 769 N.W.2d 648 (Mich. 2009). “See MCL 141.609(1); Hartzler v. Radeka, 265 Mich.”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020). “” MCL 141.609(1). 24 occurs. As it applies, however, to nonresident individuals and corporations, the UCITO is less agnostic about the situs of the revenue-producing income activity.”
Schmidt v. Regents of the Univ. of Michigan, 233 N.W.2d 855 (Mich. Ct. App. 1975). “However, plaintiffs contend that the defendant may not determine residency for the purpose of tuition because this is a legislative function that affects the entire state and as such it cannot be delegated by the Legislature to the Regents.”
— Mich. Comp. Laws § 141.609(1) — 2 cases
People v. Dowdy, 769 N.W.2d 648 (Mich. 2009). “See MCL 141.609(1); Hartzler v. Radeka, 265 Mich.”
Honigman Miller Schwartz & Cohn LLP v. City of Detroit (Mich. 2020). “” MCL 141.609(1). 24 occurs. As it applies, however, to nonresident individuals and corporations, the UCITO is less agnostic about the situs of the revenue-producing income activity.”
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