Mich. Comp. Laws § 205.72

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

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GENERAL SALES TAX ACT

Act 167 of 1933

205.72 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Compiler's Notes:

The repealed section pertained to hearing and appeal of tax assessment.

Notes of Decisions

Cited in 7 cases, 1974–1984 · leading case: Wikman v. City of Novi

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Wikman v. City of Novi (1982) mich · cites it 4× “557(1421); the General Sales Tax Act, 1980 PA 164 , repealing MCL 205.72; MSA 7.543; the intangibles tax act, 1980 PA 168 , repealing MCL 205.”

Holy Spirit Ass'n for the Unification of World Christianity v. Department of Treasury (1984) michctapp · cites it 4× “MCL 205.72; MSA 7.543, operative at the time of proceedings below, provided that upon receiving notice of intent to levy the deficiency the taxpayer could "demand a hearing on the question of the levy of such deficiency”.”

Craig v. City of Detroit Police Department (1976) mich “See also MCLA 205.72; MSA 7.543 (Sales Tax), 13 MCLA 600.”

Campbell v. Department of Treasury (1977) michctapp “MCLA 205.72; MSA 7.543. There is no statutory provision for a referee hearing where a jeopardy assessment has been enforced.”

Troy Industrial Catering Service, Inc v. Department of Treasury (1981) michctapp “In support of this proposition, defendant cites the anti-injunction statute, MCL 205.72; MSA 7.543, which states that: "No injunction shall issue to stay proceedings for assessment or collection of any taxes levied under this act”.”

Sims v. Firestone Tire & Rubber Co. (1974) michctapp “MCLA 205.72; MSA 7.543 provides in part as follows: "If the taxpayer is aggrieved by any decision of the department, he may appeal under the provisions of Act No.”

Impact Promotions, Inc. v. Department of Treasury (1981) michctapp “art 6, § 13, provides that: "The circuit court shall have original jurisdiction in all matters not prohibited by law; appellate jurisdistion from all inferior courts and tribunals except as otherwise provided by law; power to issue, hear and determine prerogative and remedial…”

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