Act 140 of 1971 - GLENN STEIL STATE REVENUE SHARING ACT OF 1971 (141.901 - 141.921)
- Section 141.901 - Short title.
- Section 141.902 - “Intangibles tax,”“sales tax,” and “state income tax” defined.
- Section 141.903 - “Population” and “rate” defined.
- Section 141.904 - “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined.
- Section 141.905 - Definitions.
- Section 141.906 - Additional definitions.
- Section 141.907 - Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population.
- Section 141.911 - Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections.
- Section 141.911a - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
- Section 141.912 - Payments to cities, villages, and townships from sales tax collections; time and basis.
- Section 141.912a - Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates.
- Section 141.913 - Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitat
- Section 141.913a - Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved.
- Section 141.913b - Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer.
- Section 141.913c - Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis.
- Section 141.913d - Distribution periods less than 12 months; annualization of amount.
- Section 141.914 - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
- Section 141.914a - Supplemental payments to cities, villages, or townships; computation; appropriation.
- Section 141.915 - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
- Section 141.916 - Repealed. 1975, Act 245, Eff. Dec. 1, 1975.
- Section 141.917 - Disposition of payments made to cities, villages, townships, and counties.
- Section 141.917a - Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which mu
- Section 141.918 - Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping tax
- Section 141.919 - Effective date.
- Section 141.920 - Receipts of cities, villages, or townships maintaining local tax efforts.
- Section 141.921 - Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance;