Michigan Compiled Laws

Mich. Comp. Laws § 141.1174 (2026)

Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.

✓ current as of July 2026

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

CITY UTILITY USERS TAX ACT

Act 100 of 1990

141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.

Sec. 14.

Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner upon the appeal, such person shall pay the city the taxes, interest, and penalty found due to the city, and the city shall refund any amount found to have been overpaid.

History: 1990, Act 100, Imd. Eff. June 13, 1990

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: City of Detroit v. Gen. Motors Corp., 592 N.W.2d 732 (Mich. Ct. App. 1999).

Sort: Relevance Newest Treatment

City of Detroit v. Gen. Motors Corp., 592 N.W.2d 732 (Mich. Ct. App. 1999). “MCL 141.1174; MSA 5.3188(274). Defendants’ alternate contention that they brought their appeals pursuant to MCL 141.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.