MI HB4569

Adds Section 40 to the Uniform City Income Tax Ordinance, automatically extending the filing deadline for annual returns, quarterly returns, and declarations of estimated tax if the Internal Revenue Service extends the federal income tax filing or payment due date for that same tax year.

Extension under Section 40 coincides with either the extended due date established by the Internal Revenue Service or 15 days after that date, whichever is applicable.

Adds Section 80 to waive all interest and penalties for failure to file or remit returns and declarations of estimated tax originally due April 15 or April 30 that are subsequently filed in accordance with the automatic extension provided in Section 40.

Applies to 1964 PA 284, the act governing city income tax imposition and collection in Michigan.

Effective immediately upon approval, April 22, 2021.