Ford Motor Company v. Department of Treasury
Michigan Court of Appeals
1Opinion of the CourtGadola, P.J.
This case arises from a challenge by Ford Motor Company and Ford Parts & Services Division (collectively “Ford”) to an assessment by the Department of Treasury (the Department) under Michigan’s Use Tax Act (UTA), MCL 205.91 et seq. On June 25, 2014, the Court of Claims issued an order closing the case, which the Department appeals as of right. We affirm in part, reverse in part, and remand for further proceedings consistent with this opinion.
I. BACKGROUND FACTS
This case began when the Department conducted a tax audit of Ford for the period of July 1, 1993 through November 30, 2001. During…
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