ALTICOR, INC. v. DEPT. OF TREASURY

No. 337404, No. 337406, No. 337463.

921 N.W.2d 748 (2018)

324 Mich.App. 403

ALTICOR, INC., Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee. Access Business Group, LLC, Plaintiff-Appellant, v. Department of Treasury, Defendant-Appellee. Old Orchard Brands, LLC, Plaintiff-Appellant, v. Department of Treasury, Defendant-Appellee.

Court of Appeals of Michigan.

Decided May 22, 2018, at 9:05 a.m.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by June Summers Haas ) for Alticor, Inc., and Access Business Group, LLC.

Varnum LLP (by Wayne D. Roberts and Toni L. Newell ) for Old Orchard Brands, LLC.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Laura Moody , Chief Legal Counsel, and Randi M. Merchant , Assistant Attorney General, for the Department of Treasury.

Before: Murphy, P.J., and Jansen and Shapiro, JJ.


Defendant, the Department of Treasury (the Department), was conducting audits in three tax cases involving plaintiffs when the Legislature enacted and the Governor signed 2014 PA 3, which was made effective February 6, 2014, and which allowed for a minimal extension of the four-year limitations period for a deficiency assessment if...

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