2010 Michigan Compiled Laws
Chapter 141 - MUNICIPAL FINANCING
Act 284 of 1964 - CITY INCOME TAX ACT (141.501 - 141.787)
284-1964-2 - CHAPTER 2 UNIFORM CITY INCOME TAX ORDINANCE (141.601...141.699)
Section 141.659 - Tax withheld; correction of error, refund.
CITY INCOME TAX ACT (EXCERPT)Act 284 of 1964
141.659 Tax withheld; correction of error, refund.
Sec. 59.
Correction of an over or an under-withholding as a result of an employer's error shall be made as follows:
(a) 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.
(b) 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.
(c) If the error is discovered in the following calendar year, or if the employer-employee relationship has terminated, the procedure shall be as follows:
(i) 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.
(ii) 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.
History: 1964, Act 284, Imd. Eff. June 12, 1964
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
