CYNAR, P.J.
This case involves the consolidated claims of foreign insurance companies doing business in Michigan to recover premium taxes paid under § 440 of the Insurance Code of 1956, MCL 500.100 et seq.; MSA 24.1100 et seq. Defendant appeals by leave granted from a Court of Claims denial of its motion for summary disposition under MCR 2.116(C)(4) and (8), premised on sovereign immunity. This Court directed the parties to brief the following issues...
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