{"data":{"id":"us-mi/mich.-comp.-laws-205.741","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.741","heading":"Tax tribunal; proceedings before state tax commission or circuit court.","body":"Sec. 41.\n\nA person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal's jurisdiction, as provided in section 31, shall proceed only before the tribunal.","path":["MI Code","Chapter 205","Act Act-186-of-1973"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-741","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"423fbf9e33454acf7b7121f6999d870c65fb91e4ddb6b9e03133862d8820f381","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.737a","next":"us-mi/mich.-comp.-laws-205.743"},"notice":"GroundRules: Original legal text. Not legal advice."}