Tax Law Blog
Posts from July 2015.
Posted by: Michael C. Zahrt and Katila L. Howard (Summer Associate)
On June 16, 2015, Gov. Rick Snyder signed into law Enrolled Senate Bill 100, which eliminates the requirement that taxpayers pay contested taxes, penalties and interest before appealing their liability to the Michigan Court of Claims. The bill was introduced by Senators Brandenburg, Horn, Zorn, Emmons, Colbeck, Schmidt, Hansen, Casperson, Nofs and Booher.
Prior to the enactment of this law, a taxpayer had two options to appeal an adverse tax assessment or decision:
- the taxpayer could appeal the case to the Michigan Tax Tribunal without paying disputed amounts; or
- the taxpayer could appeal the case to the Michigan Court of Claims, but only after paying the taxes, penalties, and interest assessed, even if those amounts were being contested.
