Section 205.773 – Remands.
205.773 Remands. Sec. 73. When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct. History: 1973, Act 186, Eff. […]
Section 205.774 – Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.
205.774 Right to sue agency for refund abolished; payments under protest not required. Sec. 74. 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 […]
Section 205.779 – Effective Date; Commencement of New Proceeding; Hearing of New or Transferred Proceeding; Certain Persons or Legal Entities to Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer of Certain Cases to Board of Tax Appeals.
205.779 Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals. Sec. 79. (1) This act shall be effective July 1, 1974, but a new proceeding shall not […]
Section 205.766 – Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.
205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. Compiler’s Notes: The repealed section pertained to evening hearing of the tax tribunal.
Section 205.771 – Provisions Applicable to Matters Pending on Effective Date of Act.
205.771 Provisions applicable to matters pending on effective date of act. Sec. 71. The following subdivisions are applicable to a matter subject to the tribunal’s jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41: (a) A matter which has not been heard on or before […]
Section 205.772 – Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.
205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. Sec. 72. When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing […]
Section 205.747 – Mediator; Certification; Application; Rules; Requirements; List; Conflict of Interest; Conditions; Appointment; Report; Use of Statements at Mediation Conference; Confidentiality; Exceptions; Meeting Not Subject to Open Meetings Act; Fee.
205.747 Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee. Sec. 47. (1) A person may apply to the tribunal to be certified as a mediator. Certification is for a period of 1 year. The application […]
Section 205.749 – Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use.
205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use. Sec. 49. (1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding before the tribunal. The fees shall be paid to the clerk of the […]
Section 205.751 – Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes.
205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes. Sec. 51. (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, […]
Section 205.752 – Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs.
205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs. Sec. 52. (1) A decision or order of the tribunal is final and conclusive on all parties, unless reversed, remanded, or modified on appeal. A copy of the decision or order shall be mailed forthwith to each party or his attorney of record. Costs […]