Andersons Albion Ethanol LLC v. Department of Treasury

Defendant, Department of Treasury (the Department), appeals as of right the ruling of the Tax Tribunal (the Tribunal) in favor of plaintiff, The Andersons Albion Ethanol LLC (Andersons), in this case involving a tax credit under the Michigan Business Tax Act, MCL 208.1101 et seq. The Tax Tribunal concluded that applying the renaissance zone business activity factor, MCL 208.1433(9)(f), 2 when the taxpayer does not have payroll services in the renaissance zone or in Michigan under the renaissance zone tax credit leads to an absurd result. The Department agrees that literal application of the…