Michigan § 141.659 - Tax withheld; correction of error, refund.
Full text of Michigan Michigan Compiled Laws § 141.659 — Tax withheld; correction of error, refund., with citation guidance and answers to common questions.
§ 141.659. Tax withheld; correction of error, refund.
Correction of an over or an under-withholding as a result of an employer's error shall be made as follows:
If the error is discovered in the same quarter in which it is made, the employer shall make the necessary adjustment on a subsequent pay and include only the corrected amount on the quarterly return.
If the error is discovered in a subsequent quarter of the same calendar year, the employer shall make the necessary adjustment on a subsequent pay and report it as an adjustment on the quarterly return.
If the error is discovered in the following calendar year, or if the employer-employee relationship has terminated, the procedure shall be as follows:
The employee or former employee shall apply to the city for a refund in case of an over-withholding. Upon proper verification the city shall refund to him the amount of the over-withholding.
If a deficiency is discovered, the employer shall notify the city and the employee or former employee, who shall pay the city the additional tax due in his annual return.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.659
What does Michigan Compiled Laws § 141.659 cover?
Section 141.659 ("Tax withheld; correction of error, refund.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 141.659?
A common citation format is "Michigan Compiled Laws § 141.659" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 141.659 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.