Great Scott Supermarkets, Inc v. Department of Treasury

This case involves claims for refund of a portion of the corporate franchise taxes and interest paid to the state by appellants in 1973 and 1974. It is stipulated that appellants timely filed annual reports with the Michigan Department of Commerce and paid franchise fees as computed by them for each year in question. Appellee accepted the fees as filed. However, on January 31, 1977, appellee conducted a field audit and determined deficiencies in the fees paid. Appellants promptly paid the deficiencies claimed but filed a petition for refund with the Tax Tribunal on August 10, 1977. The Tax…