Mich. Comp. Laws § 205.774
Current through Public Act 156 of the 2024 Legislative Session
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.
MCL 205.774