{"data":{"id":"us-mi/mich.-comp.-laws-141.659","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.659","heading":"Tax withheld; correction of error, refund.","body":"Sec. 59.\n\nCorrection of an over or an under-withholding as a result of an employer's error shall be made as follows:\n\nIf 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.\n\nIf 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.\n\nIf the error is discovered in the following calendar year, or if the employer-employee relationship has terminated, the procedure shall be as follows:\n\nThe 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.\n\nIf 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.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-659","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"bdff8e2ffd948fc507fe42603e84137d517acef9570ee0065d7ab16c65d36736","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.658","next":"us-mi/mich.-comp.-laws-141.660"},"notice":"GroundRules: Original legal text. Not legal advice."}