Daimlerchrysler Corp. v. Department of Treasury

Petitioner DaimlerChrysler Corporation appeals as of right the Tax Tribunal’s decision to apply the one-year period of limitations provided in MCL 207.112(2), 1 rather than the four-year period of limitations provided in MCL 205.27a(2) and MCL 205.30(2). Respondent Department of Treasury cross-appeals the tribunal’s award of interest on petitioner’s tax refund. We affirm in part, reverse in part, and remand.

i

Petitioner sought refunds from the state of Michigan regarding taxes paid for fuel left in the fuel tanks of vehicles sold to out-of-state dealers. Respondent refunded taxes paid for the…