Opinion
No. 139748.
April 23, 2010.
Court of Appeals No. 282742.
Summary Disposition.
In lieu of granting leave to appeal, we reverse the judgment of the Court of Appeals and reinstate the decision of the Court of Claims. The Treasury Department's interpretation of MCL 208.23b does not conflict with the statute's plain meaning. The Court of Appeals failed to give respectful consideration to the long-standing policy of the Department of Treasury and failed to give cogent reasons for reversal. In re Rovas Complaint, 482 Mich 90, 103 (2008); Boyer-Campbell v. Fry, 271 Mich 282, 296-297 (1935). The application for leave to appeal as cross-appellant is denied, because we are not persuaded that the questions presented should be reviewed by this Court.