FORD MOTOR CREDIT COMPANY V DEPARTMENT OF TREASURY
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STATE OF MICHIGAN
COURT OF APPEALS
FORD MOTOR CREDIT COMPANY,
UNPUBLISHED
January 12, 2010
Plaintiff-Appellant,
v
DEPARTMENT OF TREASURY, TREASURER
FOR THE DEPARTMENT OF TREASURY, and
STATE OF MICHIGAN,
No. 289781
Court of Claims
LC No. 07-000173-MT
Defendants-Appellees.
Before: Fort Hood, P.J., and Cavanagh and K. F. Kelly, JJ.
MEMORANDUM.
Plaintiff appeals as of right from the order granting summary disposition in favor of
defendants. We affirm.
We reject the constitutional arguments raised by plaintiff for the reasons stated in GMAC,
LLC v Dep’t of Treasury, ___ Mich App ___; ___ NW2d ___ (2009). Plaintiff’s contention that
it remains entitled to the refund based on the definition of person contained in MCL 205.51(1)(a)
is without merit. MCL 205.51(1)(a) expressly provides that it does not apply where “a more
limited meaning is disclosed by the context.” Once the intention of the Legislature is discovered,
it prevails over any conflicting rule of statutory construction. See People v Russo, 439 Mich
584, 595; 487 NW2d 698 (1992); Thompson v Thompson, 261 Mich App 353, 362 n 2; 683
NW2d 250 (2004). In light of the Legislature’s amendment of MCL 205.54i to express its
original intent that only the person who remits the tax on the specific sale at retail was entitled to
the bad debt deduction, plaintiff’s position is without merit. Lastly, plaintiff’s assertion that it is
entitled to the bad debt deduction based on an assignment is contrary to the Legislature’s
expressed statement that the deduction is available only to the person who remits the tax. Russo,
supra; Thompson, supra.
Affirmed.
/s/ Karen M. Fort Hood
/s/ Mark J. Cavanagh
/s/ Kirsten Frank Kelly
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