{"data":{"id":"us-mi/mich.-comp.-laws-141.655","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.655","heading":"Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.","body":"Sec. 55.\n\nExcept as provided in subsection (2), an employee shall file with his or her employer a revised form within 10 days after the number of exemptions decreases when a change in residence from or to a taxing city occurs. The employee may file a revised form when the number of exemptions increases. An employee shall file a revised form by December 1 of each year, if his or her predominant place of employment, estimate of the percentage of work done or services to be rendered in the city, or status as a qualified taxpayer of a renaissance zone will change for the ensuing year. Revised withholding certificates shall not be given retroactive effect.\n\nAn employee shall file a revised form with his or her employer within 10 days after the employee completes the residency requirements under section 35(12), and when a change of status occurs from resident of a renaissance zone to nonresident of a renaissance zone. The employer shall forward a copy of a revised form filed under this subsection to the city.\n\nAs used in this section, \"renaissance zone\" means that term as defined in section 35.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-655","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"ae490579aebf791b4e5f943f8fd96ecb1967812df6a2ab5afa7f78ff64077d94","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.654","next":"us-mi/mich.-comp.-laws-141.656"},"notice":"GroundRules: Original legal text. Not legal advice."}