Sec. 14.
Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner upon the appeal, such person shall pay the city the taxes, interest, and penalty found due to the city, and the city shall refund any amount found to have been overpaid.
History: 1990, Act 100, Imd. Eff. June 13, 1990
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1161 - Short Title.
Section 141.1162 - Definitions.
Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.
Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.
Section 141.1166 - Confidentiality; Violation; Penalties.
Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.
Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1172 - Additional Assessment.
Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1175 - Grievance; Judicial Determination.