Trostel, Ltd v. Department of Treasury

In this single business tax (SBT) case involving a voluntary disclosure agreement (VDA) under MCL 205.30c, defendant appeals by delayed leave granted an order of the Court of Claims denying defendant’s motion for summary disposition, granting summary disposition for plaintiff, and awarding plaintiff damages of $154,502. We affirm.

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Effective July 1, 1998, the Michigan Legislature amended the revenue act to add MCL 205.30c, which established a voluntary disclosure program for taxpayers that had not filed SBT returns but should have done so following a change in nexus standards released by…