Court Opinion

ID: 9662401
Source: CourtListenerOpinion
Date Created: 2023-08-23 23:08:21.486884+00
Date Added: 2024-06-11T18:14:39.289861
License: Public Domain

Williams, J.
(dissenting). For the reasons set forth in Borden, Inc v Department of the Treasury, 391 Mich 495; 218 NW2d 667 (1974), opinion for reversal, I respectfully dissent.
The decision of the Court today allows corporate taxpayers who otherwise would be liable for adjustments in their franchise fee tax to successfully avoid further liability once the Department of the Treasury has accepted the taxpayer’s annual report under § 84 of the General Corporation Act.1 Such a result is not in keeping with the require*400ments of the General Corporation Act2 and the fees, taxes and charges act3 nor is it consistent with the principle that all this state’s taxpayers contribute their fair share to the state’s Treasury.
The decision of the lower court should be reversed.
Swainson and Lindemer, JJ., took no part in the decision of this case.

 MCLA 450.84; MSA 21.84.

MCLA 450.1 ei seq./MSA 21.1 ei seq.

 MCLA 450.301 et seq.; MSA 21.201 et seq.