Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967

Mich. Comp. Laws § 206.421

Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

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INCOME TAX ACT OF 1967


Act 281 of 1967


206.421 Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

    Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Compiler's Notes:

    The repealed sections pertained to notice of intent to levy tax, hearing, appeal, notices, collection of tax, jeopardy assessment, actions at law, and liens.

Notes of Decisions
Cited in 9 cases, 1973–1992 · leading case: Wikman v. City of Novi
Sort: Relevance Newest Treatment
Wikman v. City of Novi (1982) mich · cites it 4× “Also in 1980, the Legislature repealed the provisions of the income tax act, 1980 PA 169 , repealing MCL 206.421; MSA 7.557(1421); the General Sales Tax Act, 1980 PA 164 , repealing MCL 205.”
International Business MacHines Corp. v. Department of Treasury (1976) michctapp · cites it 3× “557(1195) and MCLA 206.421; MSA 7.557(1421). On March 3, 1975, we granted leave to appeal and a motion for stay of the circuit court proceedings.”
Craig v. City of Detroit Police Department (1976) mich · cites it 2× “MCLA 206.421(2); MSA 7.557(1421X2) (Income Tax).”
Production Credit Ass'n v. Department of Treasury (1976) michctapp “On August 15, 1973, each plaintiff filed a complaint for refund of taxes in Ingham County Circuit Court pursuant to § 421 of the Michigan Income Tax Act, MCLA 206.421; MSA 7.557(1421). The cases were consolidated on July 23, 1974.”
Comerica Bank-Detroit v. Department of Treasury (1992) michctapp “Section 421, MCL 206.421; MSA 7.557(1421), as enacted in 1967, provided that jurisdiction could be with the circuit court for Ingham County: (3) Any taxpayer aggrieved by any determination of tax liability made by the department may *90 appeal to the state board of tax appeals…”
Department of Treasury v. Sperandeo (1981) michctapp “MCL 206.421(3); MSA 7.557(1421) provides: "(3) Any taxpayer aggrieved by any determination of tax liability made by the department may appeal to the state board of tax appeals under the provisions of Act No.”
Craig v. City of Detroit Police Department (1973) michctapp “MCLA 206.421(3); MSA 7.557(1421X3) provides that any taxpayer aggrieved by determinations of income tax liability may appeal to the State Board of Tax Appeals or, after payment of the disputed tax, sue in the Circuit Court of the County of Ingham.”
Fremont Mut. Ins. Co. v. DEPT. OF TREAS. (1977) michctapp “MCLA 206.421; MSA 7.557(1421). On October 30, 1975, judgment was entered in favor of plaintiff.”
Fremont Mutual Insurance v. Department of Treasury (1977) michctapp “MCLA 206.421; MSA 7.557(1421). On October 30, 1975, judgment was entered in favor of plaintiff.”
— Mich. Comp. Laws § 206.421(2) — 1 case
Craig v. City of Detroit Police Department (1976) mich “MCLA 206.421(2); MSA 7.557(1421X2) (Income Tax).”
— Mich. Comp. Laws § 206.421(3) — 4 cases
Craig v. City of Detroit Police Department (1976) mich “MCLA 206.421(2); MSA 7.557(1421X2) (Income Tax).”
International Business MacHines Corp. v. Department of Treasury (1976) michctapp “557(1195) and MCLA 206.421; MSA 7.557(1421). On March 3, 1975, we granted leave to appeal and a motion for stay of the circuit court proceedings.”
Department of Treasury v. Sperandeo (1981) michctapp “MCL 206.421(3); MSA 7.557(1421) provides: "(3) Any taxpayer aggrieved by any determination of tax liability made by the department may appeal to the state board of tax appeals under the provisions of Act No.”
Craig v. City of Detroit Police Department (1973) michctapp “MCLA 206.421(3); MSA 7.557(1421X3) provides that any taxpayer aggrieved by determinations of income tax liability may appeal to the State Board of Tax Appeals or, after payment of the disputed tax, sue in the Circuit Court of the County of Ingham.”
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