§ 141.601 Uniform city income tax ordinance; short title
§ 141.602 Uniform city income tax ordinance; rules of construction, definitions
§ 141.603 Definitions; A to D
§ 141.604 Definitions; C
§ 141.605 Definitions; D
§ 141.606 Definitions; E, F
§ 141.607 Definitions; F to N
§ 141.608 Definitions; N to P
§ 141.609 Definitions; R to T
§ 141.611 Excise tax on incomes; rates
§ 141.611a Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions
§ 141.611b City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions
§ 141.612 Excise tax on incomes; application to resident individuals
§ 141.613 Types of nonresident income to which tax applicable; extent and basis of tax
§ 141.614 Excise tax on incomes; taxable net profits of a corporation, definition
§ 141.615 Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership
§ 141.616 Unincorporated business, profession, or activity; return
§ 141.617 Unincorporated business, profession, or activity; election to pay tax
§ 141.618 Partial business activity in city; apportionment of net profit
§ 141.619 Partial business activity in city; separate accounting method
§ 141.620 Partial business activity in city; business allocation percentage method
§ 141.621 Partial business activity in city; percentage of average net book value; gross rental value of real property
§ 141.622 Partial business activity in city; percentage of compensation paid employees
§ 141.623 Partial business activity in city; percentage of gross revenue
§ 141.624 Partial business activity in city; business allocation percentage
§ 141.625 Partial business activity in city; substitute methods
§ 141.626 Capital gains and losses; determination
§ 141.627 Estates or trusts, deemed nonresidents; definitions
§ 141.628 Income from estates and trusts
§ 141.631 Exemptions
§ 141.632 Payments and benefits not subject to tax
§ 141.633 Deductible expenses generally
§ 141.634 Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account
§ 141.635 Qualified taxpayer within renaissance zone; determination of deductions claimed
§ 141.640 Extension for filing annual return
§ 141.641 Annual return; joint return
§ 141.642 Returns; contents
§ 141.643 Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions
§ 141.644 Federal income tax return; eliminations
§ 141.645 Net profits; consolidated returns
§ 141.646 Amended return; change of method of accounting
§ 141.651 Withholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge
§ 141.652 Tax withheld; payments or persons excepted
§ 141.653 Tax withheld; payment by employee or employer
§ 141.654 Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone
§ 141.655 Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone
§ 141.656 Refusal by employee to furnish withholding certificate; withholding by employer; report
§ 141.657 Tax withheld; withholding tables; first compensation taxable
§ 141.658 Tax withheld; overwithheld tax, refund
§ 141.659 Tax withheld; correction of error, refund
§ 141.660 Tax withheld; payment by employer; return; electronic funds transfer
§ 141.661 Tax withheld; employer’s reconciliation of quarterly returns; deficiency; refund; information return; cessation of business
§ 141.662 Declaration of estimated tax; filing; form; time; exceptions
§ 141.663 Declaration of estimated tax not withheld; computation; payment; installments
§ 141.664 Annual return; filing; extension of time; failure to file; penalty
§ 141.664a Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply with escrow requirements; liability
§ 141.665 Credit for city income tax paid another city
§ 141.666 Fractional part of a cent or dollar
§ 141.671 Rules and regulations; adoption; enforcement; forms; collection of tax
§ 141.672 Special ruling; appeal to income tax board of review
§ 141.673 Examination of books and records; witnesses; additional provisions relating to dispute resolution
§ 141.674 Information confidential; divulgence, penalty, discharge from employment
§ 141.680 Waiver of interest or penalties during extension
§ 141.682 Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause
§ 141.683 Additional tax assessment; when interest and penalty not imposed
§ 141.684 Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty
§ 141.685 Final assessment
§ 141.686 Failure to pay tax; demand; recovery; prosecution
§ 141.686a Authority to impose a lien for taxes
§ 141.686b Demand for payment; warrant; levy on property; refusal or failure to surrender property; personal liability; effect of levy on salary or wages; service of warrant-notice levy
§ 141.686c Recording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy
§ 141.687 Jeopardy assessment; procedure
§ 141.688 Statute of limitations; waiver; payment of tax
§ 141.689 Statute of limitations; refund
§ 141.691 Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; record of transact
§ 141.692 Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund
§ 141.692a Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure
§ 141.693 Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure
§ 141.694 Appeal to court of appeals or supreme court; procedure
§ 141.695 Payment to taxpayer from city general fund or city income tax trust fund
§ 141.699 Violations; misdemeanor; penalties

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Terms Used In Michigan Laws > Chapter 141 > Act 284 of 1964 > Chapter 2 - Uniform City Income Tax Ordinance

  • Active duty firearms standard: means the in-service standard for the training and qualification of active duty law enforcement officers as mandated by the commission under the commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.512
  • Adjudication of guilt: means any of the following:
    (i) Entry of a judgment or verdict of guilty, or guilty but mentally ill, following a trial. See Michigan Laws 28.602
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Alcoholic liquor: means that term as defined in section 105 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436. See Michigan Laws 28.512
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • Annual report: means the most recent audited financial statement reporting a local unit of government's liability for retirement pension benefits and retirement health benefits as determined under applicable government accounting standards of the Governmental Accounting Standards Board. See Michigan Laws 38.2803
  • Annual required contribution: means the sum of the normal cost payment and the annual amortization payment for past service costs to fund the unfunded actuarial accrued liability. See Michigan Laws 38.2803
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Armed forces: means the United States Army, Air Force, Navy, Marine Corps, Space Force, or Coast Guard or other military force designated by Congress as part of the Armed Forces of the United States, including the reserve components. See Michigan Laws 333.16103
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • board: means the municipal stability board created in section 7. See Michigan Laws 38.2803
  • board: means the environmental science board created in section 2603. See Michigan Laws 324.2601
  • Board: as used in this part means each board created in this article and as used in any other part covering a specific health profession means the board created in that part. See Michigan Laws 333.16103
  • Certificate: means a commission-issued document that identifies a qualified retired law enforcement officer who is certified under 18 USC 926C and this act. See Michigan Laws 28.512
  • Certificate holder: means a qualified retired law enforcement officer who is issued a certificate by the commission. See Michigan Laws 28.512
  • certified: means official recognition by the commission that a retired law enforcement officer has met the active duty firearms standard in this state and is eligible to carry a concealed firearm under 18 USC 926C. See Michigan Laws 28.512
  • Clerk: means the clerk of a township elected under chapter XVI of Act No. See Michigan Laws 41.1b
  • Commission: means the commission on law enforcement standards established under section 3 of the commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.512
  • Commission: means the Michigan commission on law enforcement standards created in section 3 of the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.562
  • Commission: means the Michigan commission on law enforcement standards created in this act or, by express delegation of the Michigan commission on law enforcement standards, its executive director and staff. See Michigan Laws 28.602
  • Commission: means the commission of natural resources. See Michigan Laws 324.301
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concession: means an agreement between the department and a person under terms and conditions as specified by the department to provide services or recreational opportunities for public use. See Michigan Laws 324.83101
  • Contested case: means that term as defined in section 3 of the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 28.602
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Controlled substance: means that term as defined in section 7104 of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 28.512
  • Controlled substance: means that term as defined in section 7104. See Michigan Laws 333.16103
  • Conviction: A judgement of guilt against a criminal defendant.
  • Conviction: means a judgment entered by a court on a plea of guilty, guilty but mentally ill, or nolo contendere or on a jury verdict or court finding that a defendant is guilty or guilty but mentally ill. See Michigan Laws 333.16103
  • Coordinator: means the coordinator of environmental education provided for in section 2503. See Michigan Laws 324.2502
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corrective action plan: means a plan that details the actions to be taken by a local unit of government to address and resolve the underfunded status of the local unit of government. See Michigan Laws 38.2803
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Department: means the department of environmental quality. See Michigan Laws 324.2301
  • Department: means the department of environmental quality. See Michigan Laws 324.2701
  • Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301
  • Department: means the department of natural resources. See Michigan Laws 324.83101
  • Department of natural resources: means the principal state department created in section 501. See Michigan Laws 324.301
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Director: means the director of the department. See Michigan Laws 324.2301
  • Director: means the director of the department. See Michigan Laws 324.83101
  • Dislocation: means complete disruption in the normal relationship of 2 bones forming a joint resulting in no contact of the articular surfaces. See Michigan Laws 333.16401
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Donor: The person who makes a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Employee: means an individual holding a position by election, appointment, or employment in a local unit of government. See Michigan Laws 38.2803
  • Environmental education: means the teaching of factual information regarding the natural environment, including basic sciences, ecological sciences, agricultural sciences, and other relevant subject matter, and the interdisciplinary process of developing a citizenry that is knowledgeable about the total environment and has the capacity and the commitment to engage in inquiry, problem solving, decision making, and action that will assure environmental quality. See Michigan Laws 324.2502
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evaluation system: means the local government retirement and benefits fiscal impact evaluation system created under section 5 to provide for the identification of, and a corrective action plan to resolve, the underfunded status of a local unit of government under this act. See Michigan Laws 38.2803
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive director: means the executive director of the commission appointed under this act. See Michigan Laws 28.602
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Felony arising out of his or her service as a public employee: means 1 or more of the following:
  •     (i) A felony resulting from the misuse of public funds. See Michigan Laws 38.2702
  • Fiduciary: A trustee, executor, or administrator.
  • Firearm: means that term as defined in section 1 of 1927 PA 372, MCL 28. See Michigan Laws 28.512
  • firearm: except as otherwise specifically defined in statute, includes any weapon which will, is designed to, or may readily be converted to expel a projectile by action of an explosive. See Michigan Laws 8.3t
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreign country: means a country, including a political subdivision thereof, other than the United States, that authorizes the issuance of support orders and 1 or more of the following:
  •     (i) That has been declared under the law of the United States to be a foreign reciprocating country. See Michigan Laws 552.2102
  • Foreign support order: means a support order of a foreign tribunal. See Michigan Laws 552.2102
  • Forest recreation account: means the forest recreation account of the Michigan conservation and recreation legacy fund provided for in section 2005. See Michigan Laws 324.83101
  • Former employee: means an individual who was an employee who terminated employment with the applicable local unit of government. See Michigan Laws 38.2803
  • Former employing law enforcement agency: means a law enforcement agency in this state that was the employer of, or that issued an oath of office to, a law enforcement officer licensed under the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 28.562
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • General fund operating revenues: means the sum of all governmental activity fund revenues of a local unit of government as determined by the state treasurer based on applicable government accounting standards of the Governmental Accounting Standards Board. See Michigan Laws 38.2803
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing entity: means either of the following, as applicable:
  •     (i) For any public body except a public body described in subparagraph (ii), the governing board of the public body. See Michigan Laws 28.582
  • Grantor: The person who establishes a trust and places property into it.
  • grantor: may be construed as including every person from or by whom any estate in lands passes in or by any deed. See Michigan Laws 8.3e
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Highly restricted personal information: means an individual's photograph or image, social security number, digitized signature, and medical and disability information. See Michigan Laws 324.80301
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Income: includes earnings or other periodic entitlements to money from any source and any other property subject to withholding for support under the law of this state. See Michigan Laws 552.2102
  • Income-withholding order: means an order or other legal process directed to an obligor's employer or other debtor, as defined by the support and parenting time enforcement act, 1982 PA 295, MCL 552. See Michigan Laws 552.2102
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Issuing tribunal: means the tribunal of a state or foreign country that issues a support order or a judgment determining parentage of a child. See Michigan Laws 552.2102
  • Joint dysfunction: means a joint that is impaired so that it does not function properly. See Michigan Laws 333.16401
  • Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Law: includes decisional and statutory law and rules and regulations having the force of law. See Michigan Laws 552.2102
  • Law enforcement agency: means an entity that is established and maintained in accordance with the laws of this state and is authorized by the laws of this state to appoint or employ law enforcement officers. See Michigan Laws 28.602
  • Law enforcement officer: means :
  •     (i) Except as provided in subparagraph (ii), an individual employed by a law enforcement agency as 1 or more of the following:
        (A) An individual authorized by law, including common law, to prevent and detect crime and enforce the general criminal laws of this state. See Michigan Laws 28.602
  • Law enforcement training academy: means any of the following:
  •     (i) An agency basic law enforcement training academy. See Michigan Laws 28.602
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means documentation of licensure by the commission under this act. See Michigan Laws 28.602
  • License: except as otherwise provided in this subsection and section 17708(2), means an authorization issued under this article to practice where practice would otherwise be unlawful. See Michigan Laws 333.16106
  • Licensing standards: means the requirements with which a person must comply for licensure as a law enforcement officer under this act. See Michigan Laws 28.602
  • Licensure: means a determination by the commission that both of the following occurred in compliance with this act and rules promulgated under this act:
  •     (i) The person to whom the license is issued commenced employment as a law enforcement officer, subject to a written oath of office or other written instrument conferring law enforcement authority. See Michigan Laws 28.602
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limitation: means an action by which a board imposes restrictions or conditions, or both, on a license. See Michigan Laws 333.16106
  • Limited license: means a license to which restrictions or conditions, or both, as to scope of practice, place of practice, supervision of practice, duration of licensed status, or type or condition of patient or client served are imposed by a board. See Michigan Laws 333.16106
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • local unit: means a municipality or county. See Michigan Laws 324.301
  • Local unit of government: means any of the following:
  •     (i) A city. See Michigan Laws 38.2803
  • Member: means a member, vested former member, deferred member, or participant of a retirement system. See Michigan Laws 38.2702
  • Michigan tribal law enforcement officer: means an individual employed as a law enforcement officer by a federally recognized Indian tribe that has trust lands located within this state, subject to a written instrument authorizing the individual to enforce the laws of this state. See Michigan Laws 28.602
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Musculoskeletal system: means the system of muscles, tendons, ligaments, bones, joints, and associated tissues that moves the body and maintains its form. See Michigan Laws 333.16401
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Normal cost: means the annual service cost of retirement health benefits as they are earned during active employment of employees of the local unit of government in the applicable fiscal year, using an individual entry-age normal and level percent of pay actuarial cost method. See Michigan Laws 38.2803
  • Oath: A promise to tell the truth.
  • oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligee: means 1 or more of the following:
  •     (i) An individual to whom a duty of support is or is alleged to be owed or in whose favor a support order or a judgment determining parentage of a child has been issued. See Michigan Laws 552.2102
  • Obligor: means an individual about whom 1 of the following is true, or the estate of a decedent about whom 1 of the following was true before the individual's death:
  •     (i) Owes or is alleged to owe a duty of support. See Michigan Laws 552.2102
  • Operator: means the person who is in control or in charge of a personal watercraft while that vessel is under way. See Michigan Laws 324.80201
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Peace officer: means an officer of a law enforcement agency of the state, the federal government, or a county, township, city, or village who is responsible for the prevention and detection of crime and enforcement of the criminal laws of this state, and includes a motor carrier officer appointed under section 6d of 1935 PA 59, MCL 28. See Michigan Laws 28.512
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Michigan Laws 552.2102
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal information: means information that identifies an individual, including an individual's driver identification number, name, address not including zip code, and telephone number. See Michigan Laws 324.80301
  • Personal property: All property that is not real property.
  • Personal watercraft: means a vessel that meets all of the following requirements:
  •     (i) Uses a motor-driven propeller or an internal combustion engine powering a water jet pump as its primary source of propulsion. See Michigan Laws 324.80201
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Practice of chiropractic: means that discipline within the healing arts that deals with the human nervous system and the musculoskeletal system and their interrelationship with other body systems. See Michigan Laws 333.16401
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means a permit program or regulatory program administered by the department under this act. See Michigan Laws 324.2701
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public body: means either of the following, within this state:
  •     (i) A multicounty metropolitan district authorized and established pursuant to state law by 2 or more counties with a combined population of not less than 3,000,000, for the purpose of cooperative planning, promoting, acquiring, constructing, owning, developing, maintaining, or operating parks. See Michigan Laws 28.582
  • public highway: as used in this act mean any road, street or alley taken over by and under the jurisdiction of the board of county road commissioners. See Michigan Laws 41.271
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified retired law enforcement officer: means that term as defined in 18 USC 926C(c). See Michigan Laws 28.512
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reclassification: means an action by a disciplinary subcommittee by which restrictions or conditions, or both, applicable to a license are added or removed. See Michigan Laws 333.16108
  • Registering tribunal: means a tribunal in which a support order or judgment determining parentage of a child is registered. See Michigan Laws 552.2102
  • Registration: means an authorization only for the use of a designated title which use would otherwise be prohibited under this article. See Michigan Laws 333.16108
  • Reinstatement: means the granting of a license or certificate of registration, with or without limitations or conditions, to an individual whose license or certificate of registration has been suspended or revoked. See Michigan Laws 333.16108
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retirant: means an individual who has retired with a retirement benefit payable from a retirement system. See Michigan Laws 38.2702
  • Retirement benefit: means an annuity, a retirement allowance, a pension, a benefit from employer contributions to a defined contribution plan, an optional benefit, a postretirement benefit, and any other right accrued or accruing to a member under a retirement system. See Michigan Laws 38.2702
  • Retirement benefit: includes a retirement health benefit or retirement pension benefit, or both. See Michigan Laws 38.2803
  • Retirement health benefit: means an annuity, allowance, payment, or contribution to, for, or on behalf of a former employee or a dependent of a former employee to pay for any of the following components:
  •     (i) Expenses related to medical, drugs, dental, hearing, or vision care. See Michigan Laws 38.2803
  • Retirement pension benefit: means an allowance, right, accrued right, or other pension benefit payable under a defined benefit pension plan to a participant in the plan or a beneficiary of the participant. See Michigan Laws 38.2803
  • Retirement system: means a public employee retirement system established by this state or a political subdivision of this state. See Michigan Laws 38.2702
  • Retirement system: means a retirement system, trust, plan, or reserve fund that a local unit of government establishes, maintains, or participates in and that, by its express terms or as a result of surrounding circumstances, provides retirement pension benefits or retirement health benefits, or both. See Michigan Laws 38.2803
  • Roundtable: means the agriculture and rural communities roundtable convened under section 2303. See Michigan Laws 324.2301
  • Rule: means a rule promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 28.602
  • Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301
  • Rural county: means a county with a population of less than 70,000. See Michigan Laws 324.2301
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • Standing committees: means the committees of the senate and house of representatives with primary responsibility for agriculture. See Michigan Laws 324.2301
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Michigan Laws 552.2102
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • State forest: means those lands designated as state forests by the department. See Michigan Laws 324.83101
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Supervisor: means the supervisor of a township elected under chapter XVI of the Michigan election law, Act No. See Michigan Laws 41.1b
  • Support order: means a judgment, decree, order, decision, or directive, whether temporary, final, or subject to modification, issued in a state or foreign country for the benefit of a child, a spouse, or a former spouse, that provides for monetary support, health care, arrearages, retroactive support, or reimbursement for financial assistance provided to an individual obligee in place of child support. See Michigan Laws 552.2102
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Township board: means the township board of a township constituted as provided in section 70. See Michigan Laws 41.1b
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Treasurer: means the treasurer of a township elected under chapter XVI of Act No. See Michigan Laws 41.1b
  • Tribunal: means a court, administrative agency, or quasi-judicial entity authorized to establish, enforce, or modify support orders or to determine parentage of a child. See Michigan Laws 552.2102
  • Trustee: A person or institution holding and administering property in trust.
  • Trustee: means a trustee of a township elected under chapter XVI of Act No. See Michigan Laws 41.1b
  • Underfunded local unit of government: means a local unit of government that is in underfunded status. See Michigan Laws 38.2803
  • Underfunded status: means that the state treasurer has determined that the local unit of government is underfunded under the review provided in section 5 and the local unit of government does not have a waiver under section 6. See Michigan Laws 38.2803
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Watercraft: means a contrivance used or designed for navigation on water, including a vessel, boat, motor vessel, steam vessel, vessel operated by machinery either permanently or temporarily affixed, scow, tugboat, or any marine equipment that is capable of carrying passengers, except a ferry. See Michigan Laws 324.80301