Section 205.703 – Definitions.
205.703 Definitions. Sec. 3. As used in this act: (a) “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. (b) “Chairperson” means […]
Section 205.707 – Provisions Effective.
205.707 Provisions effective. Sec. 7. The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary. History: 1973, Act 186, Eff. July 1, 1974
Section 205.701 – Short Title.
205.701 Short title. Sec. 1. This act shall be known and may be cited as the “tax tribunal act”. History: 1973, Act 186, Eff. July 1, 1974 Compiler’s Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and […]