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 […]
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 […]
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. […]
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 […]
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 […]
