Sec. 14. Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner upon the appeal, such person shall pay the city the taxes, interest, and penalty found due to the city, and the city shall refund any amount found to have been overpaid.
Mich. Comp. Laws § 141.1174
Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund
Applied in 1 court decision — leading case 233 Mich. App. 132 - City of Detroit v. General Motors Corp. (1999)
Most recently applied in 233 Mich. App. 132 - City of Detroit v. General Motors Corp. (March 1999)
1990, Act 100, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.