The Michigan Court of Appeals affirmed the Court of Claims’ decisions in cases that challenged the constitutionality of Michigan’s purported retroactive repeal of the Multistate Tax Compact effective January 1, 2008.  The Court of Appeals affirmed the lower court’s rulings that the retroactive legislation barred the plaintiffs from electing the Compact’s equally weighted three-factor formula for tax years beginning on or after January 1, 2008.

Read the Court of Appeals’ September 29, 2015 decision.