STATE OF MICHIGAN COURT OF APPEALS

VITEC, LLC, UNPUBLISHED April 7, 2016 Plaintiff-Appellee, v No. 324330 Court of Claims DEPARTMENT OF TREASURY, LC Nos. 13-000027-MT 13-000128-MT Defendant-Appellant.

Before: HOEKSTRA, P.J., and METER and M. J. KELLY, JJ.

METER, J. (concurring).

I concur with the majority opinion because Hudsonville Creamery and Ice Cream Co, LLC v Dep’t of Treasury, ___ Mich ___; ___ NW2d ___ (2016) (Docket No. 322968), constitutes binding precedent. However, I continue to believe, in accordance with the analysis set forth in my dissenting opinion in Hudsonville Creamery, that the last sentence of MCL 208.1437(18) does not provide for a refund for an unused carryforward of credit.

/s/ Patrick M. Meter

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