{"data":{"id":"us-mi/mich.-comp.-laws-206.352","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.352","heading":"Direct deposit of tax refund.","body":"Sec. 352.\n\nFor the 1997 tax year and each tax year after the 1997 tax year, a taxpayer who is due a refund determined under section 30 of Act No. 122 of the Public Acts of 1941, being section 205.30 of the Michigan Compiled Laws, may request a direct deposit of that refund to a financial institution of the taxpayer's choice that is located in the United States by completing a direct deposit form prescribed by the department and attaching the completed form to the taxpayer's annual return.\n\nThe department shall comply with a request under this section unless the request is incomplete or defective in a manner that precludes the department from honoring the request. If the department does not honor the request, the department shall issue a warrant, as provided in Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws, and at the same time provide the taxpayer with a written explanation including the specific reason for not honoring the taxpayer's request for direct deposit.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-352","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"5ca47ce9ef8c3c634c6c1c4dc9d60a60588e829653dcd099c01a390904c6840e","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.339","next":"us-mi/mich.-comp.-laws-206.36"},"notice":"GroundRules: Original legal text. Not legal advice."}