{"data":{"id":"us-mi/mich.-comp.-laws-206.251","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.251","heading":"Credit for taxes withheld; election to treat as total tax.","body":"Sec. 251.\n\n(1) The amount withheld under section 703 shall be allowed to the recipient of the compensation as a credit against the tax imposed on him or her by this part.\n\n(2) The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than 1 taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-251","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"1740a057ebe1532cef2b5dd291c35fd8d75231eeb95f4f223b53b11a5cebcde2","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.24","next":"us-mi/mich.-comp.-laws-206.254"},"notice":"GroundRules: Original legal text. Not legal advice."}