Gillette Commercial Operations North America & Subsidiaries v. Department of Treasury

Summary

The Michigan Supreme Court denied consolidated applications for leave to appeal concerning the retroactive repeal of Michigan's participation in the Multistate Tax Compact by 2014 PA 282. Justice Markman dissented, arguing that the applications presented significant questions involving federal and state due process, impairment of contracts, and separation of powers; Justice Viviano joined the dissent. The underlying dispute concerned whether the retroactive repeal could eliminate multistate taxpayers' election to use the Compact's three-factor apportionment formula.

Holdings

1. The Michigan Supreme Court denied the applications for leave to appeal because it was not persuaded that the questions presented should be reviewed by the Court.

Questions Presented

1. Whether 2014 PA 282's retroactive repeal of the Multistate Tax Compact and its election provision violated federal due process.
2. Whether 2014 PA 282 violated the Michigan Due Process Clause.
3. Whether retroactive withdrawal from the Multistate Tax Compact impaired contractual obligations in violation of the federal and Michigan Contracts Clauses.
4. Whether 2014 PA 282 violated separation of powers by prescribing outcomes in cases pending after IBM v. Department of Treasury.

Disposition

other