W Soule & Company v. Department of Treasury, 329213

W. Soule & Company provided industrial services and was audited by Michigan Department of Treasury for March 2007–Feb 2011; preliminary audit found unpaid sales/use tax ~ $1.3M.
On Jan 24, 2014 the Department issued a Notice of Preliminary Audit Determination; Soule agreed the internal controls were inadequate and, on Feb 7, 2014, signed the notices and paid the deficiencies.
On Feb 6, 2014, 2014 PA 3 took effect, removing an audit-period tolling provision from MCL 205.27a and restoring a four-year limitations period without tolling for audits.
On Apr 2, 2014 Soule sought a refund for taxes paid for Mar 2007–Dec 2009, arguing the four-year statute of limitations barred collection for that period absent tolling.
The Department maintained 2014 PA 3 did not apply retroactively and alternatively argued that, if it did, Soule’s refund claim was untimely.
The Court of Claims ruled for the Department, concluding Soule’s refund claim was untimely under 2014 PA 3; this appeal followed.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether 2014 PA 3’s removal of audit-period tolling barred the Department from collecting taxes for Mar 2007–Dec 2009	Soule: Four-year limitations expired; without tolling the Department could not collect—Soule is entitled to refund	Treasury: 2014 PA 3 not retroactive; or even if retroactive, Soule’s refund claim is untimely under the new law	Held: No. Because Soule voluntarily paid the preliminary determination, no assessment was issued; MCL 205.27a(2)’s bar on assessments did not apply, so collection was not unlawful

Maiden v. Rozwood, 461 Mich. 109 (Michigan Supreme Court 1999) (standard of review for summary disposition)
Ford Motor Co. v. Woodhaven, 475 Mich. 425 (Michigan Supreme Court 2006) (de novo review of tax statute interpretation)
Gleason v. Michigan Dep’t of Transp., 256 Mich. App. 1 (Michigan Court of Appeals 2003) (affirming correct result reached for wrong reason)