Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967
Michigan Compiled Laws

Mich. Comp. Laws § 206.351 (2026)

Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

✓ current as of July 2026
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INCOME TAX ACT OF 1967


Act 281 of 1967


206.351 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

    Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

Compiler's Notes:

    The repealed section pertained to deducting and withholding tax on compensation.

Notes of Decisions
Cited in 9 cases, 1979–2001 · leading case: Lawrence v. Dep't of Treasury, 364 N.W.2d 733 (Mich. Ct. App. 1985).
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Lawrence v. Dep't of Treasury, 364 N.W.2d 733 (Mich. Ct. App. 1985). · cites it 3× “” MCL 206.351; MSA 7.557(1351). The amount to be withheld is computed according to information obtained from the employee, unless the employer is otherwise directed by the commissioner of the revenue division of the department.”
Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981). · cites it 2× “The assessments were issued under MCL 206.351(1); MSA 7.557(1351)(1) which provided that every "employer” shall withhold employment taxes.”
Hartung v. State, Dep't of Labor, 22 P.3d 1 (Alaska 2001). · cites it 2× “96 (5) (corporate taxes); Mich. Comp. Laws Ann. § 205.65 (2) (sales taxes); Mich.”
Ducharmes & Co., Inc. v. State of Mich., 75 B.R. 71 (E.D. Mich. 1987). · cites it 2× “§ 7401 , and for Michigan under MCLA § 206.351. The IRS and the State, appellees here, objected claiming that a debtor was not entitled to designate payments for application to its unpaid trust fund tax liability because such payments under a reorganization plan were involuntary.”
Molter v. Dep't of Treasury, 484 N.W.2d 702 (Mich. Ct. App. 1992). · cites it 2× “Because we have found that plaintiffs equal protection rights have not been violated, we do not feel compelled to address this issue.”
Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “” Section 351(1) of the Income Tax Act of 1967, MCL 206.351(1); MSA 7.557(1351X1), makes it clear that the so-called "withholding tax” is an obligation imposed only on persons who act as employers.”
Michigan Bell Tel. Co. v. C & C Excavating Co., 276 N.W.2d 487 (Mich. Ct. App. 1979). · cites it 3× “The Department of Treasury contends that it is entitled to the fund by virtue of withholding and motor fuel tax liens authorized by MCL 206.351; MSA 7.557(1351), MCL 206.431; MSA 7.”
Nosanchuk v. Dep't of Treasury, 337 N.W.2d 66 (Mich. Ct. App. 1983). · cites it 3× “557(1351X3). Until recently, the income tax act did not expressly address the personal liability of corporate officers for payment of payroll withholding taxes.”
Helder v. Michigan (In re Helder), 43 B.R. 40 (W.D. Mich. 1984). · cites it 2× “Mich. Comp.Laws § 206.351 (Mich.Stat.Ann.”
— Mich. Comp. Laws § 206.351(1) — 4 cases
Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981). “The assessments were issued under MCL 206.351(1); MSA 7.557(1351)(1) which provided that every "employer” shall withhold employment taxes.”
Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “” Section 351(1) of the Income Tax Act of 1967, MCL 206.351(1); MSA 7.557(1351X1), makes it clear that the so-called "withholding tax” is an obligation imposed only on persons who act as employers.”
Molter v. Dep't of Treasury, 484 N.W.2d 702 (Mich. Ct. App. 1992). “Because we have found that plaintiffs equal protection rights have not been violated, we do not feel compelled to address this issue.”
Nosanchuk v. Dep't of Treasury, 337 N.W.2d 66 (Mich. Ct. App. 1983). “557(1351X3). Until recently, the income tax act did not expressly address the personal liability of corporate officers for payment of payroll withholding taxes.”
— Mich. Comp. Laws § 206.351(3) — 2 cases
Dep't of Treasury v. Sperandeo, 315 N.W.2d 863 (Mich. Ct. App. 1981). “The assessments were issued under MCL 206.351(1); MSA 7.557(1351)(1) which provided that every "employer” shall withhold employment taxes.”
Nosanchuk v. Dep't of Treasury, 337 N.W.2d 66 (Mich. Ct. App. 1983). “557(1351X3). Until recently, the income tax act did not expressly address the personal liability of corporate officers for payment of payroll withholding taxes.”
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