Tax Tribunal or Court of Claims

The final decision from the informal conference or a Final Assessment may be appealed to either:

The Michigan Tax Tribunal within 60 days, which requires payment of the undisputed amount or;
The Michigan Court of Claims within 90 days, which requires payment of the undisputed amount.

Decisions of the Tax Tribunal or the Court of Claim may be appealed to the Court of Appeals and ultimately to the Michigan Supreme Court.