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Terms Used In Michigan Laws 16.189

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
     The corporation franchise fee appeal board created under section 9 and 10 of Act No. 85 of the Public Acts of 1921, as amended, being section 450.309 and 450.310 of the Compiled Laws of 1948, is transferred by a type I transfer to the department of treasury.