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CONS. COAL CO. v. TREASURY DEP'T

Docket No. 75420.

141 Mich. App. 43 (1985)

366 N.W.2d 587

CONSOLIDATION COAL COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided February 20, 1985.

Attorney(s) appearing for the Case

Foster, Swift, Collins & Coey, P.C. (by Patrick R. Van Tiflin and James B. Jensen, Jr.), for petitioner.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Curtis G. Beck, Assistants Attorney General, for defendant.

Before: DANHOF, C.J., and D.E. HOLBROOK, JR., and C.W. SIMON, JJ.

PER CURIAM.

On August 27, 1981, Consolidation Coal Company filed a "petition for refund of sales tax" in the Court of Claims. Plaintiff challenged the constitutionality of § 4a(e) of the General Sales Tax Act, MCL 205.54a(e); MSA 7.525(e), as interpreted by Department of Treasury Rule 81 (1979 AC, R 205.131). Plaintiff moved for summary judgment, pursuant to GCR 1963, 117.2(2) and (3). The Department of Treasury...

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