{"data":{"id":"us-mi/mich.-comp.-laws-141.1174","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.1174","heading":"Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.","body":"Sec. 14.\n\nAny person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue in such form and manner as the commissioner shall prescribe. Within 30 days after a final order of the commissioner upon the appeal, such person shall pay the city the taxes, interest, and penalty found due to the city, and the city shall refund any amount found to have been overpaid.","path":["MI Code","Chapter 141","Act Act-100-of-1990"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-1174","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"798ee0b5aaa9ca5148a5ffb720ff300b5d3e24467159241dbdffef3ee929c783","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.1173","next":"us-mi/mich.-comp.-laws-141.1175"},"notice":"GroundRules: Original legal text. Not legal advice."}