Michigan § 141.657 - Tax withheld; withholding tables; first compensation taxable.
Full text of Michigan Michigan Compiled Laws § 141.657 — Tax withheld; withholding tables; first compensation taxable., with citation guidance and answers to common questions.
§ 141.657. Tax withheld; withholding tables; first compensation taxable.
The city shall provide withholding tables establishing the amounts to be withheld for various tax rates, wage brackets, numbers of exemptions and pay periods. An employer who uses the tables fully discharges his duty to withhold. An employer may elect not to use the tables, in which case to discharge fully his duty to withhold he shall withhold the applicable per cent of taxable compensation after provision for exemptions.
The first compensation paid an employee on or after the effective date of the tax levy is subject to withholding on either of the following bases at the option of the employer:
On the full amount of compensation paid.
On the proportion of compensation paid for work done or services performed on or after the effective date of the levy.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.657
What does Michigan Compiled Laws § 141.657 cover?
Section 141.657 ("Tax withheld; withholding tables; first compensation taxable.") 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 § 141.657?
A common citation format is "Michigan Compiled Laws § 141.657" (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 § 141.657 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.