# Mich. Comp. Laws § 141.505: Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order > Michigan · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505 ## Section - **Citation:** Mich. Comp. Laws § 141.505 - **Heading:** Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order - **Jurisdiction:** Michigan - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MI Code / Chapter 141 / Act Act-284-of-1964 / Section 141.505 ## Text Sec. 5. A person liable for the tax imposed by the ordinance set forth in and adopted pursuant to this act, a city that imposes a tax pursuant to the ordinance set forth in and adopted pursuant to this act or the department has the right of appeal from a decision or order made under this act as set forth in chapter 2. The city income tax trust fund is established in the department of treasury and all of the following apply to the fund: The state is prohibited from borrowing from the fund. The interest earned on the money in the fund shall remain in the fund. After an agreement entered into pursuant to section 9 is terminated, any liabilities that relate to that agreement shall be paid from the fund and if there are insufficient funds to pay those liabilities, the city that entered into the agreement shall be responsible for paying those liabilities. If a taxpayer or employer, as the result of an appeal under this act, is found entitled to recover any sum paid, the taxpayer or employer shall be paid from the general fund of the city except that if the city has entered into an agreement pursuant to section 9, the amount to be paid shall be paid by the state from the city income tax trust fund established in subsection (2). Only recoveries based on taxes payable for a tax year for which a city has entered into an agreement under section 9 shall be paid by the state from the city income tax trust fund. The city or the department shall promptly and uniformly comply with a final order upon appeal. History: 1964, Act 284, Imd. Eff. June 12, 1964; Am. 1996, Act 478, Eff. Jan. 1, 1997 ## Nearby sections - [Mich. Comp. Laws § 141.501 City income tax act; short title.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.501.md) - [Mich. Comp. Laws § 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502.md) - [Mich. Comp. Laws § 141.502a Imposition of excise tax; condition.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502a.md) - [Mich. Comp. Laws § 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503.md) - [Mich. Comp. Laws § 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503a.md) - [Mich. Comp. Laws § 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503b.md) - [Mich. Comp. Laws § 141.503c Amendment to city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503c.md) - [Mich. Comp. Laws § 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503d.md) - [Mich. Comp. Laws § 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.504.md) - [Mich. Comp. Laws § 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505.md) - [Mich. Comp. Laws § 141.505d Charge or collection of city income tax by department of treasury; limitation.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505d.md) - [Mich. Comp. Laws § 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.506.md) - [Mich. Comp. Laws § 141.507 Uniform city income tax ordinance; form.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.507.md) - [Mich. Comp. Laws § 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.508.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505. Check the current official text before relying on it. Not legal advice.