Mich. Comp. Laws § 205.22

Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation.

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REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

205.22 Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation.

Sec. 22.

(1) A taxpayer aggrieved by an assessment, decision, or order of the department may appeal the contested portion of the assessment, decision, or order to the tax tribunal within 60 days, or to the court of claims within 90 days after the assessment, decision, or order. The uncontested portion of an assessment, order, or decision shall be paid as a prerequisite to appeal. However, an action shall be commenced in the court of claims within 6 months after payment of the tax or an adverse determination of the taxpayer's claim for refund, whichever is later, if the payment of the tax or adverse determination of the claim for refund occurred under the former single business tax act, 1975 PA 228, and before May 1, 1986.

(2) An appeal under this section shall be perfected as provided under the tax tribunal act, 1973 PA 186, MCL 205.701 to 205.779, and rules promulgated under that act for the tax tribunal, or chapter 64 of the revised judicature act of 1961, 1961 PA 236, MCL 600.6401 to 600.6475, and rules adopted under that chapter for the court of claims.

(3) A taxpayer or the department may take an appeal by right from a decision of the tax tribunal or the court of claims to the court of appeals. The appeal shall be taken on the record made before the tax tribunal or the court of claims. The taxpayer or department may take further appeal to the supreme court in accordance with the court rules provided for appeals to the supreme court.

(4) The assessment, decision, or order of the department, if not appealed in accordance with this section, is final and is not reviewable in any court by mandamus, appeal, or other method of direct or collateral attack.

(5) An assessment is final, conclusive, and not subject to further challenge after 90 days after the issuance of the assessment, decision, or order of the department, and a person is not entitled to a refund of any tax, interest, or penalty paid pursuant to an assessment unless the aggrieved person has appealed the assessment in the manner provided by this section.

(6) For the 2015-2016 fiscal year, $200,000.00 is appropriated from the general fund to the court of claims for operations due to the anticipated increased caseload from the changes in the amendatory act that added this subsection.

History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1993, Act 13, Imd. Eff. Apr. 1, 1993 ;-- Am. 2007, Act 194, Imd. Eff. Dec. 21, 2007 ;-- Am. 2015, Act 79, Eff. Mar. 18, 2016

Compiler's Notes:

Enacting section 4 of Act 162 of 1980 provides:

"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:

"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981.

"(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981.

"(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."

Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:

"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982.

"Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:

"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982.

"(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982.

"(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."

However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.

Enacting sections 2 and 3 of Act 58 of 1986 provide:

"Section 2. The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.

"Section 3. Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986."

PopularName Notes:

Revenue Act

Notes of Decisions

Cited in 60 cases (7 in the last 5 years), 1981–2026 · leading case: Ford Motor Company v. Department of Treasury

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Ford Motor Company v. Department of Treasury (2014) mich · cites it 56× “30 because, by referring to MCL 205.22 in expressing plaintiff’s decision to institute a formal legal action in a court of law, the letter indicated that plaintiff was claiming a refund as contemplated by MCL 205.”

PIC Maintenance, Inc. v. Department of Treasury (2011) michctapp · cites it 20× “APPLICABLE LAW A taxpayer’s right to appeal a Department of Treasury assessment is governed by MCL 205.22, which provides in relevant part: *408 (1) A taxpayer aggrieved by an assessment, decision, or order of the department may appeal the contested portion of the assessment,…”

Fradco, Inc. v. Department of Treasury (2014) mich · cites it 13× “Reading the notice statutes in pari materia with MCL 205.22 confirms the notice statutes’ parity.”

Toaz v. Department of Treasury (2008) michctapp · cites it 8× “The Tax Tribunal determined that it lacked jurisdiction to consider petitioner’s tax assessment challenge because she failed to pay the uncontested portion of the assessment as required by MCL 205.22. We affirm. I. FACTS On March 14, 2006, respondent issued a final assessment of…”

Wikman v. City of Novi (1982) mich · cites it 6× “1980 PA 162 ; MCL 205.22; MSA 7.657(22). Also in 1980, the Legislature repealed the provisions of the income tax act, 1980 PA 169 , repealing MCL 206.”

Livingstone v. Department of Treasury (1990) mich · cites it 18× “Clair refused or failed to appeal the department's final *789 determination as provided in MCL 205.22; MSA 7.657(22), etc. The procedures accorded the appellant here were the department's notification to him that his personal liability had been triggered and his right of appeal…”

Jackson Community College v. Department of Treasury (2000) michctapp · cites it 13× “) Petitioner contends that because it was not the taxpayer for purposes of the instant dispute, MCL 205.22(1); MSA 7.657(22)(1) did not govern its choice of forums to review the dispute and it was therefore entitled to proceed in the circuit court.”

SMK, LLC v. Department of Treasury (2012) michctapp · cites it 7× “8 on MCL 205.22 in a published opinion. 1 Petitioner argues that *307 the 35-day period begins to run only once a copy of the final assessment has been received by petitioner’s representative.”

Ford Motor Company v. City of Woodhaven (2006) mich · cites it 2× “In all other matters, the jurisdiction of the tribunal is invoked by a party in interest, as petitioner, filing a written petition within 30 days after the final decision, ruling, determination, or order that the petitioner seeks to review, or within 35 days if the appeal is…”

Trostel, Ltd v. Department of Treasury (2006) michctapp · cites it 7× “Defendant filed a motion for summary disposition, challenging the court’s jurisdiction on the ground that plaintiffs appeal was not filed within the 90-day statutory period for seeking a tax refund under MCL 205.22 and arguing, additionally, that the VDA was void ab initio…”

Ammex, Inc v. Department of Treasury (2007) michctapp · cites it 4× “JURISDICTION In Docket No. 235936, defendant argues as a preliminary matter that the circuit court lacked subject-matter jurisdiction to render a declaratory ruling that invalidates a tax assessment because MCL 205.”

Menard, Inc v. City of Escanaba (2016) michctapp “See 1941 PA 122 , § 7, now codified at MCL 205.22. Accordingly, we conclude that the statement in Drew that the burden of proof is on the appellant does not shift the burden to establish TCV from petitioner to respondent.”

Show all 60 citing cases →

— Mich. Comp. Laws § 205.22(1) — 32 cases

PIC Maintenance, Inc. v. Department of Treasury (2011) michctapp “APPLICABLE LAW A taxpayer’s right to appeal a Department of Treasury assessment is governed by MCL 205.22, which provides in relevant part: *408 (1) A taxpayer aggrieved by an assessment, decision, or order of the department may appeal the contested portion of the assessment,…”

Jackson Community College v. Department of Treasury (2000) michctapp “) Petitioner contends that because it was not the taxpayer for purposes of the instant dispute, MCL 205.22(1); MSA 7.657(22)(1) did not govern its choice of forums to review the dispute and it was therefore entitled to proceed in the circuit court.”

Fradco, Inc. v. Department of Treasury (2014) mich “Reading the notice statutes in pari materia with MCL 205.22 confirms the notice statutes’ parity.”

SMK, LLC v. Department of Treasury (2012) michctapp “8 on MCL 205.22 in a published opinion. 1 Petitioner argues that *307 the 35-day period begins to run only once a copy of the final assessment has been received by petitioner’s representative.”

Livingstone v. Department of Treasury (1990) mich “Clair refused or failed to appeal the department's final *789 determination as provided in MCL 205.22; MSA 7.657(22), etc. The procedures accorded the appellant here were the department's notification to him that his personal liability had been triggered and his right of appeal…”

— Mich. Comp. Laws § 205.22(2) — 4 cases

Ford Motor Company v. Department of Treasury (2014) mich “30 because, by referring to MCL 205.22 in expressing plaintiff’s decision to institute a formal legal action in a court of law, the letter indicated that plaintiff was claiming a refund as contemplated by MCL 205.”

Curis Big Boy, Inc v. Department of Treasury (1994) michctapp

Coventry Health Care Inc v. Department of Treasury (2014) michctapp

— Mich. Comp. Laws § 205.22(3) — 4 cases

Curis Big Boy, Inc v. Department of Treasury (1994) michctapp

Ford Motor Company v. Department of Treasury (2018) michctapp

Sav-Time Inc v. Department of Treasury (2026) michctapp

— Mich. Comp. Laws § 205.22(4) — 15 cases

Tyson Foods, Inc v. Department of Treasury (2007) michctapp

William S Jenks v. Department of Treasury (2017) michctapp

— Mich. Comp. Laws § 205.22(5) — 10 cases

Fradco, Inc. v. Department of Treasury (2014) mich “Reading the notice statutes in pari materia with MCL 205.22 confirms the notice statutes’ parity.”

Smk LLC v. Department of Treasury (2014) mich

William S Jenks v. Department of Treasury (2017) michctapp

Kerry C Nagle v. Department of Treasury (2017) michctapp

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