Michigan Compiled Laws

Mich. Comp. Laws § 205.9 (2026)

Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

✓ current as of July 2026

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REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

205.9 Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

Compiler's Notes:

The repealed section, which pertained to the state board of tax appeals, was also repealed by Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.

PopularName Notes:

Revenue Act

Notes of Decisions

Cited in 9 cases, 1958–1984 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).

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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “; the State Board of Tax Appeals, 1941 PA 122 ; MCL 205.9 et seq.; MSA 7.657[9] et seq.; also the State Board of Tax Administration and certain functions of the Auditor General and the Secretary of State, see 1945 PA 103 ; MCL 205.”

J. E. Bejin Cartage Co. v. Pub. Serv. Comm'n, 89 N.W.2d 607 (Mich. 1958). “Under CL 1948, § 205.9' (Stat Ann 1950 Rev § 7.657 [9]) a taxpayer who pays under protest the amount found due by the State board of tax appeals may file a claim against the State in the court of claims for the recovery of the money so'paid, thus exercising the right to litigate…”

Jerry McCarthy Highland Chevrolet Co. v. Dep't of Revenue, 88 N.W.2d 383 (Mich. 1958). “1948, § 205.9 (Stat Ann 1950 Bev § 7.657 [9]). Quoting- from the last sentence of said section: “ ‘The department shall have the right of appeal from the State board of tax appeals on questions of law to the circuit court for the county of Ingham/ “It would seem from this that…”

RCA Serv. Co. Div., RCA Corp. v. Dep't of Treasury, 355 N.W.2d 679 (Mich. Ct. App. 1984). “” The parties also stipulated to submit the transcript of proceedings before the State Board of Tax Appeals and exhibits which had been submitted to the board.”

Cent. Disc. Co. v. Dep't of Revenue, 94 N.W.2d 805 (Mich. 1959). “The department of revenue took an appeal limited only to questions of law from the order of the board as provided ¡by statute (CL 1948, § 205.9 [Stat Ann 1950 Rev *465 §7.657(9)]).”

H-W Corp. v. Dep't of Treasury, 166 N.W.2d 822 (Mich. Ct. App. 1969). “Employment Security Commission (1963), 369 Mich 556 , which relate to the construction of CL 1948, § 205.9 (Stat Ann 1960 Rev § 7.657 [9]), appeals from the State Board of Tax Appeals are limited to judicial review of questions of law.”

Flexitype & Douglas Offset Co. v. Dep't of Treasury, 216 N.W.2d 609 (Mich. Ct. App. 1974). · cites it 2× “On March 24, 1972, the Revenue Division of the Department of Treasury filed a claim of appeal pursuant to MCLA 205.9; MSA 7.657(9) seeking as a matter of law to reverse the March 16 opinion and order.”

Dom. Linen Supply & Laundry Co. v. Dep't of Treasury, 185 N.W.2d 818 (Mich. Ct. App. 1971). · cites it 2× “MCLA § 205.9 (Stat Ann 1960 Rev § 7.657 [9]).”

Impact Promotions, Inc. v. Dep't of Treasury, 305 N.W.2d 253 (Mich. Ct. App. 1981). “MCL 205.9; MSA 7.657(9). 1 The availability of such a remedy would ordinarily obviate the right to injunctive relief.”

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