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

Mich. Comp. Laws § 206.441

Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.

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

INCOME TAX ACT OF 1967


Act 281 of 1967


206.441 Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.

    Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.

Compiler's Notes:

    The repealed section pertained to credit or refund of taxes or penalties.

Notes of Decisions
Cited in 6 cases, 1973–1992 · leading case: Fonger v. Department of Treasury
Sort: Relevance Newest Treatment
Fonger v. Department of Treasury (1992) michctapp · cites it 4× “? Three options were presented: (1) all federal retirees who had ever paid income taxes pursuant to § 30(l)(f) are entitled to refunds irrespective of any statute of limitations because § 30(l)(f) was void ab initio; (2) refunds are available to federal retirees who claim them…”
Clarke-Gravely Corp. v. Department of Treasury (1982) mich · cites it 3× “557(1411) and MCL 206.441; MSA 7.557(1441) unambiguously indicate a legislative decision to place time limits on the state’s right to claim a tax deficiency and on the taxpayer’s right to claim a refund.”
Borden, Inc v. Department of Treasury (1974) mich · cites it 2× “" [11] See MCLA 206.441; MSA 7.557(1441) which gives a three-year limitation for petitioning for a refund on one's income tax.”
Comerica Bank-Detroit v. Department of Treasury (1992) michctapp “Defendants contend that the limitation period found at MCL 206.441; MSA 7.557(1441) bars plaintiff’s request for a refund.”
Craig v. City of Detroit Police Department (1973) michctapp “3 1967 PA 281 ; MCLA 206.441; MSA 7.557(1441). 4 MCLA 205.”
Clarke-Gravely Corp. v. Department of Treasury (1979) michctapp · cites it 3× “557(1411)(2), *734 which provides for the tolling of the three-year period of limitations for refunds as set forth in § 441(2) of said act, MCL 206.441(2); MSA 7.557(1441)(2), apply when the corporate claimant of the refund, who originally filed an individual income tax return,…”
— Mich. Comp. Laws § 206.441(2) — 2 cases
Clarke-Gravely Corp. v. Department of Treasury (1982) mich “557(1411) and MCL 206.441; MSA 7.557(1441) unambiguously indicate a legislative decision to place time limits on the state’s right to claim a tax deficiency and on the taxpayer’s right to claim a refund.”
Clarke-Gravely Corp. v. Department of Treasury (1979) michctapp “557(1411)(2), *734 which provides for the tolling of the three-year period of limitations for refunds as set forth in § 441(2) of said act, MCL 206.441(2); MSA 7.557(1441)(2), apply when the corporate claimant of the refund, who originally filed an individual income tax return,…”
— Mich. Comp. Laws § 206.441(3) — 1 case
Clarke-Gravely Corp. v. Department of Treasury (1979) michctapp “557(1411)(2), *734 which provides for the tolling of the three-year period of limitations for refunds as set forth in § 441(2) of said act, MCL 206.441(2); MSA 7.557(1441)(2), apply when the corporate claimant of the refund, who originally filed an individual income tax return,…”
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.