{"data":{"id":"us-mi/mich.-comp.-laws-141.672","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.672","heading":"Special ruling; appeal to income tax board of review.","body":"Sec. 72.\n\nA taxpayer or employer desiring a special ruling on a matter pertaining to this ordinance or rules and regulations shall submit in writing to the administrator all the facts involved and the ruling sought. A taxpayer or employer aggrieved by a special ruling may appeal the special ruling in writing to the income tax board of review within 30 days.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-672","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"c7ec6c6e0cac6c4e5441aed6d2fffdcdc4431028888f4a8f1f1fed8c6fcdb604","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.671","next":"us-mi/mich.-comp.-laws-141.673"},"notice":"GroundRules: Original legal text. Not legal advice."}