
    ST. CLAIR-MACOMB CONSUMERS COOPERATIVE, INC. v DEPARTMENT OF TREASURY, CORPORATION FRANCHISE FEE DIVISION
    1. Taxation — Corporations—Franchise Fees — Annual Report— Deficiency.
    The Corporation Franchise Fee Division of the Department of Treasury lacks authority to recompute a corporation’s franchise fees and levy a deficiency thereon where the corporation’s annual reports for the years covered by the disputed franchise fee payments have already been filed with and accepted by the division.
    2. Taxation — Corporations—Franchise Fees — Improper Deficiency Determinations — Refunds—Statutes:
    A corporation is entitled to a refund of additional corporation franchise fees collected from the corporation as a result of an improper deficiency determination by the Corporation Franchise Fee Division of the Department of Treasury (MCLA 450.310; MSA 21.210[1]).
    References for Points in Headnotes
    [1] 71 Am Jur 2d, State and Local Taxation §§ 270, 275.
    [2] 72 Am Jur 2d, State and Local Taxation §§ 1070, 1084.
    Appeal from Court of Claims, Ronald M. Ryan, J.
    Submitted June 22, 1977, at Lansing.
    (Docket No. 77-111.)
    Decided September 8, 1977.
    Leave to appeal denied, 402 Mich —.
    Complaint in the Court of Claims by St. ClairMacomb Consumers Cooperative, Inc., against the Michigan Department of Treasury, Corporation Franchise Fee Division, for a refund of franchise fees. Judgment for plaintiff. Defendant appeals.
    Affirmed.
    
      Dickinson, Wright, McKean, Cudlip & Moon (by Peter S. Sheldon), for plaintiff.
    
      
      Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistants Attorney General, for defendant.
    Before: D. F. Walsh, P. J., and Quinn and H. D. Stair, JJ.
    
      
       Circuit judge, sitting on the Court of Appeals by assignment.
    
   Per Curiam.

Defendant appeals. Plaintiff recovered judgment against defendant in the Court of Claims. The judgment represented the full amount of a deficiency in franchise fees for the years 1967-1972 paid by plaintiff following a field audit and a redetermination, which confirmed the field audit. The deficiency arose from a finding that plaintiff was a profit rather than a non-profit corporation, but the parties have stipulated that the profit or non-profit status of plaintiff is irrelevant to a determination of this cause. The parties agree that the sole issue is whether plaintiff is entitled to a refund of the $16,274.67 sum paid by it on October 23, 1973, after its Michigan annual reports for the years covered by those payments had been filed and accepted by the division.

On the basis of Clark Equipment Co v Department of Treasury, Revenue Division, 394 Mich 396; 230 NW2d 548 (1975), the Court of Claims held that the deficiency in franchise fees was invalid and under MCLA 450.310; MSA 21.210(1), plaintiff was entitled to recover.

The stipulated facts and the authorities relied on by the Court of Claims fully support its judgment.

Affirmed but without costs since a public question is involved.  