Four Zero One Associates LLC v. Department of Treasury

STATE OF MICHIGAN COURT OF APPEALS FOUR ZERO ONE ASSOCIATES LLC, UNPUBLISHED June 15, 2017 Petitioner-Appellant, v No. 332639 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 15-005330-TT Respondent-Appellee. Before: O’BRIEN, P.J., and HOEKSTRA and BOONSTRA, JJ. PER CURIAM. In this appeal from the tax tribunal, for the 2008 tax year, petitioner Four Zero One Associates, LLC (“Four Zero One”) seeks to claim the small business alternative credit (SBAC) available under the Michigan Business Tax Act (MBTA), MCL 208.1101 et seq. Respondent, the Michigan Department of Treasury (“the department”), denied…