DAIMLERCHRYSLER SERVICES NORTH AMERICA LLC v. TREASURY DEPT.

Docket No. 264323.

723 N.W.2d 569 (2006)

271 Mich. App. 625

DAIMLERCHRYSLER SERVICES NORTH AMERICA LLC, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided July 25, 2006, at 9:00 a.m.

Released for Publication October 26, 2006.


Attorney(s) appearing for the Case

Bodman, LLP (by Joseph J. Shannon and Alicia J. Blumenfeld), Detroit, and Akerman Senterfitt (by David E. Otero, Peter O. Larsen, and Cynthia DeBula Baines), Jacksonville, FL, for the plaintiff.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, Heidi L. Johnson-Mehney, Assistant Attorney General, for the defendant.

Before: WILDER, P.J., and ZAHRA and DAVIS, JJ.


ZAHRA, J.

This case raises the question whether plaintiff is entitled to relief under the bad-debt provision of Michigan's General Sales Tax Act (GSTA), MCL 205.51 et seq. Plaintiff overpaid tax revenue to defendant for motor vehicles sold to consumers by plaintiff's affiliated dealers. Plaintiff sought relief under the bad-debt provision, which allows taxpayers to recover overpayment when expected sales proceeds are not received. The Court of Claims granted...

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