Mich. Admin. Code R 206.23 — Withholding tax returns

Rule 23. The income tax withheld from compensation paid to employees is a
personal obligation of the employer (taxpayer) a nd is due and payable on or before the
fifteenth day of the month next succeeding the month in which the tax was withheld.
The commissioner of revenue may require filing of returns on other than a monthly
basis. The taxpayer shall make out a tax return for the preceding month on the form
required by the department, showing the am ount of the tax for which he is liable and
mail the return, together with a remittance for the amount of the tax, payable to the state
of Michigan, to the address as i ndicated on the return, on or before the fifteenth day
of the month. The return shall be signed by the taxpayer or the duly authorized agent of
the taxpayer.