Vitec, LLC v. Dep't of Treasury

Full title: VITEC, LLC, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY…

Court: STATE OF MICHIGAN COURT OF APPEALS

Date published: Apr 7, 2016

No. 324330 (Mich. Ct. App. Apr. 7, 2016)

Opinion

No. 324330

04-07-2016

VITEC, LLC, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

METER, J.

UNPUBLISHED Court of Claims
LC Nos. 13-000027-MT 13-000128-MT Before: HOEKSTRA, P.J., and METER and M. J. KELLY, JJ. METER, J. (concurring).

I concur with the majority opinion because Hudsonville Creamery and Ice Cream Co, LLC v Dep't of Treasury, ___ Mich ___; ___ NW2d ___ (2016) (Docket No. 322968), constitutes binding precedent. However, I continue to believe, in accordance with the analysis set forth in my dissenting opinion in Hudsonville Creamery, that the last sentence of MCL 208.1437(18) does not provide for a refund for an unused carryforward of credit.

/s/ Patrick M. Meter