Michigan § 400.233a - Offset proceedings against tax refunds; initiation; notice; opportunity to contest; reimbursement.
Full text of Michigan Michigan Compiled Laws § 400.233a — Offset proceedings against tax refunds; initiation; notice; opportunity to contest; reimbursement., with citation guidance and answers to common questions.
§ 400.233a. Offset proceedings against tax refunds; initiation; notice; opportunity to contest; reimbursement.
(1) Upon receipt of a request from the office of the friend of the court under section 24 of the support and parenting time enforcement act, 1982 PA 295, MCL 552.624, or as required by federal regulations adopted under title IV-D, the office of child support shall initiate offset proceedings against the state tax refunds and federal income tax refunds of a parent who is obligated to support a child and who owes past due support.
(2) The office shall send to a parent who is the subject of a request under subsection (1) advance written notice of the proposed offset. The notice shall inform the parent of the opportunity to contest the offset of his or her state income tax refund on the grounds that the offset is not proper because of a mistake of fact concerning the amount of overdue support or the identity of the parent.
(3) The office shall provide for the prompt reimbursement of an amount withheld in error or an amount found to exceed the amount of overdue support.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 400.233a
What does Michigan Compiled Laws § 400.233a cover?
Section 400.233a ("Offset proceedings against tax refunds; initiation; notice; opportunity to contest; reimbursement.") 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 § 400.233a?
A common citation format is "Michigan Compiled Laws § 400.233a" (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 § 400.233a 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.