Legal Opinion
Consumers Power Co. v. Department of Treasury
Michigan Court of Appeals
Decided July 27, 1999No. Docket 203894PublishedCited by 18 opinions
1Opinion of the CourtGage, J.
Defendant appeals as of right a Court of Claims judgment for plaintiff that refunded $35,685 in certain taxes and $19,900.12 in interest defendant had assessed plaintiff. We reverse.
Plaintiff is a Michigan corporation. The instant dispute involves the proper amount owed by plaintiff pursuant to the Single Business Tax Act (sbta), MCL 208.1 et seq.\ MSA 7.558(1) et seq. The Single Business Tax (sbt) constitutes a percentage of “the adjusted tax base of every person with business activity in [Michigan] that is allocated or apportioned to this state.” MCL 208.31(1); MSA 7.558(31)(1). This Court…
2Cases cited20 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Frankenmuth Mutual Insurance v. Marlette Homes, Inc.Michigan Supreme Court · 1998
- Oakland County Board v. Michigan Property & Casualty Guaranty Ass'nMichigan Supreme Court · 1998
- Marquis v. Hartford Accident & IndemnityMichigan Supreme Court · 1994
- Melia v. Employment Security CommissionMichigan Supreme Court · 1956
15 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- International Business MacHines Corp. v. Department of TreasuryMichigan Supreme Court · 2014
- Van Buren Charter Township v. Garter Belt, IncMichigan Court of Appeals · 2003
- Hopkins v. Parole BoardMichigan Court of Appeals · 2000
- Inter Cooperative Council v. Department of TreasuryMichigan Court of Appeals · 2003
- Washburn v. MichailoffMichigan Court of Appeals · 2000
13 more not listed; retrieve them via the Exa API.