{"data":{"id":"us-mi/mich.-comp.-laws-600.4061a","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 600.4061a","heading":"Interception of state tax refund or credit.","body":"Sec. 4061a.\n\nThe state treasurer shall intercept a state tax refund or credit that is subject to a writ of garnishment served upon the state treasurer pursuant to section 4061. Upon intercepting a state tax refund or credit pursuant to a writ of garnishment, the state treasurer shall do all of the following:\n\nCalculate the amount available from the interception to satisfy all or part of the garnishment, and within 90 days after establishing other liability for which the state tax refund or credit may be applied under section 30a of Act No. 122 of the Public Acts of 1941, being section 205.30a of the Michigan Compiled Laws, do both of the following:\n\nFile with the court a verified disclosure that identifies the intercepted amount, less any setoff, counterclaim, or other demand of the state against the defendant.\n\nServe upon the plaintiff and defendant a copy of the disclosure described in subparagraph ( i ).\n\nUnless notified by the court that objections to the writ of garnishment have been filed, deposit the amount available for the garnishment with either of the following pursuant to the terms of the writ not less than 28 days after filing the disclosure pursuant to subdivision (a):\n\nThe clerk of the court.\n\nThe plaintiff's attorney of record in the garnishment action, or, if the plaintiff is not represented by counsel, the plaintiff or the plaintiff's designee.\n\nObjections to the writ of garnishment of a tax refund shall be filed with the court within 14 days after the date of service of the disclosure on the defendant.\n\nIf an interception of a state tax refund or credit does not occur before October 31 of the year during which a writ of garnishment for a state tax refund or credit is to be processed, both of the following apply:\n\nThe state treasurer is not required to provide to the defendant or file with the court a disclosure.\n\nThe state treasurer is not required to provide to the plaintiff a disclosure unless the plaintiff provides the state treasurer with a written request for a disclosure between November 1 and December 31 of the tax year following the tax year for which a writ of garnishment of a state tax refund or credit was filed.\n\nA disclosure described in subsection (1) is not required to be made under oath.\n\nThe state's liability to the plaintiff under a writ of garnishment issued under this section is limited to the amount of the tax refund or credit due to the defendant for the period the writ is in effect, less any setoff, counterclaim, or other demand of the state against the defendant. As used in this subsection, \"state\" includes the state treasurer.\n\nIf all or a portion of an intercepted state tax refund or credit is deposited with the clerk of the court under subsection (1), the court shall convey the deposited amount to the plaintiff's attorney of record in the garnishment action or, if the plaintiff is not represented by counsel, to the plaintiff.\n\nMichigan court rules that do not conflict with this section or section 4061 govern a garnishment in which the state is a garnishee.\n\nAs used in this section, \"state treasurer\" includes an employee designated by the state treasurer to act on his or her behalf.","path":["MI Code","Chapter 600","Act Act-236-of-1961"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-600-4061a","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"df18f8cf983e8b912b1b7cdeb94d119b56cb144f2e6630a71ff9712184834bb9","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-600.4061","next":"us-mi/mich.-comp.-laws-600.4065"},"notice":"GroundRules: Original legal text. Not legal advice."}