| § 18-10-1. Short title. |
| § 18-10-2. Definitions. |
| § 18-10-3. Reserved. |
| § 18-10-4. Imposition of tax—Generally. |
| § 18-10-5. Same—Income and profits to which tax applicable. |
| § 18-10-6. Determination and payment of tax due from unincorporated businesses, professions and other activities. |
| § 18-10-7. Taxation of capital gains and capital losses. |
| § 18-10-8. Taxation of income from estates and trusts. |
| § 18-10-9. Exemptions. |
| § 18-10-10. Deductions from gross income. |
| § 18-10-11. Returns procedure. |
| § 18-10-12. Collection of tax. |
| § 18-10-12.1. Renaissance zones. |
| § 18-10-13. Designation and duties of administrator. |
| § 18-10-14. Duties of city treasurer. |
| § 18-10-15. Special rulings on matters pertaining to article. |
| § 18-10-16. Information to remain confidential; penalty. |
| § 18-10-17. Enforcement. |
| § 18-10-18. Income tax board of review—Composition; appointment of members. |
| § 18-10-19. Same—Officers; rules of procedure. |
| § 18-10-20. Same—Quorum; members not to act on matters in which financially interested; records of proceedings; compliance with the Michigan Open Meetings and Freedom of Information Acts. |
| § 18-10-21. Appeals—To income tax board of review. |
| § 18-10-22. Appeal of board rule or decision—To State Commissioner of Revenue. |
| § 18-10-23. Same—Judicial determination of appeal. |
| § 18-10-24. Same—Financial recovery from city. |
| § 18-10-25. Violations of article. |
| §§ 18-10-26—18-10-30. Reserved. |