Santander Consumer USA Inc v. State Treasurer

Order Michigan Supreme Court Lansing, Michigan June 9, 2017 Stephen J. Markman, Chief Justice 154668-70 Brian K. Zahra Bridget M. McCormack David F. Viviano Richard H. Bernstein ALLY FINANCIAL, INC., Joan L. Larsen Plaintiff-Appellant, Kurtis T. Wilder, Justices v SC: 154668 COA: 327815 Court of Claims STATE TREASURER, STATE OF MICHIGAN, LC No. 13-000049-MT and DEPARTMENT OF TREASURY, Defendants-Appellees. _________________________________________/ SANTANDER CONSUMER USA, INC., Plaintiff-Appellant, v SC: 154669 COA: 327832 Court of Claims STATE TREASURER, STATE OF MICHIGAN, LC No. 13-000114-MT and DEPARTMENT OF TREASURY, Defendants-Appellees. _________________________________________/ SANTANDER CONSUMER USA, INC., Plaintiff-Appellant, v SC: 154670 COA: 327833 Court of Claims STATE TREASURER, STATE OF MICHIGAN, LC No. 13-000113-MT and DEPARTMENT OF TREASURY, Defendants-Appellees. _________________________________________/ On order of the Court, the application for leave to appeal the September 20, 2016 judgment of the Court of Appeals is considered. We direct the Clerk to schedule oral argument on whether to grant the application or take other action. MCR 7.305(H)(1). The parties shall file supplemental briefs within 42 days of the date of this order addressing: (1) whether MCL 205.54i prohibits partial or full tax refunds on bad debt accounts that include repossessed property; (2) whether the Court of Appeals erred in 2 giving the Department of Treasury’s interpretation of MCL 205.54i respectful consideration in light of MCL 24.232(5); (3) how this Court should review the Department’s decision to require RD-108 forms pursuant to MCL 205.54i(4) and, under that standard, whether the decision was appropriate; and (4) whether the Court of Appeals erred in holding that Ally Financial’s election forms did not apply to accounts written off prior to the retailers’ execution of the forms. The parties should not submit mere restatements of their application papers. I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court. June 9, 2017 d0606 Clerk