City Utility Users Tax Act (Excerpt) Act 100 Of 1990

Published: 2015

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Act 100 of 1990

141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency.

Sec. 13.

(1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, including extensions thereof, whichever is later. Upon denial of a refund, a taxpayer may follow the procedure for appeal as provided in section 14.

(2) A tax deficiency as finally determined and interest or penalties thereon shall be paid within 30 days after receipt of a final assessment where no appeal is made.

History: 1990, Act 100, Imd. Eff. June 13, 1990

© 2015 Legislative Council, State of Michigan