{"data":{"id":"us-mi/mich.-comp.-laws-141.653","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.653","heading":"Tax withheld; payment by employee or employer.","body":"Sec. 53.\n\nIf the tax is not withheld, an employee is not excused from filing a return and paying the tax on his compensation. If the tax is withheld but an employer fails to pay the tax to the city, the employee is not liable for the tax so withheld.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-653","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"2952210c66e43cdeee604e63509039db1c8181529f6944edc1cdccb444eea978","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.652","next":"us-mi/mich.-comp.-laws-141.654"},"notice":"GroundRules: Original legal text. Not legal advice."}