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

Mich. Comp. Laws § 141.674 (2026)

Information confidential; divulgence, penalty, discharge from employment.

✓ current as of July 2026
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CITY INCOME TAX ACT


Act 284 of 1964


141.674 Information confidential; divulgence, penalty, discharge from employment.

Sec. 74.

    (1)  Information gained by the administrator, city treasurer or any other city official, agent or employee as a result of a return, investigation, hearing or verification required or authorized by this ordinance is confidential, except for official purposes in connection with the administration of the ordinance and except in accordance with a proper judicial order.

    (2) Any person who divulges this confidential information, except for official purposes, is guilty of a misdemeanor and subject to a fine not exceeding $500.00 or imprisonment for a period not exceeding 90 days, or both, for each offense. In addition, an employee of the city who divulges this confidential information is subject to discharge for misconduct.

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

Notes of Decisions
Cited in 2 cases, 1977–2002 · leading case: Piasecki v. City of Hamtramck, 640 N.W.2d 885 (Mich. Ct. App. 2002).
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Piasecki v. City of Hamtramck, 640 N.W.2d 885 (Mich. Ct. App. 2002). “Section 73 of the Hamtramck Uniform City Income Tax Ordinance provides: (1) The administrator personally, or his duly authorized agent or a duly authorized city employee, may examine the books, papers, and records of any person, employer, taxpayer or his agent or representative,…”
City of Detroit v. Muzzin & Vincenti, Inc., 254 N.W.2d 599 (Mich. Ct. App. 1977). · cites it 2× “” MCLA 141.674; MSA 5.3194(84). (Emphasis added.”
Mich. Comp. Laws § 141.674(1): 1 case
City of Detroit v. Muzzin & Vincenti, Inc., 254 N.W.2d 599 (Mich. Ct. App. 1977). “” MCLA 141.674; MSA 5.3194(84). (Emphasis added.”
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