Michigan Code § 205.774

Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.
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Sec. 74.
The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be requisite that the payment be made under protest in order to invoke a right to refund by proceedings before the tribunal.
History: 1973, Act 186, Eff. July 1, 1974

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