Michigan Laws 205.774 – Right to sue agency for refund abolished; payments under protest not required
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Terms Used In Michigan Laws 205.774
- Agency: means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. See Michigan Laws 205.703
- Tribunal: means the tax tribunal created under section 21. See Michigan Laws 205.703
The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be requisite that the payment be made under protest in order to invoke a right to refund by proceedings before the tribunal.