Order Michigan Supreme Court Lansing, Michigan August 12, 2013 Robert P. Young, Jr., Chief Justice Michael F. Cavanagh Stephen J. Markman 146234(45) Mary Beth Kelly Brian K. Zahra Bridget M. McCormack David F. Viviano, ______________________________ Justices

NACG LEASING, f/k/a CELTIC LEASING, LLC, Petitioner-Appellee, SC: 146234 COA: 306773 v Tax Tribunal: 00-338928 DEPARTMENT OF TREASURY, Respondent-Appellant. ______________________________/ On order of the Chief Justice, the motion by respondent-appellant to extend the time for filing its appeal brief is GRANTED. The brief received on July 31, 2013, is accepted for filing.

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.

August 12, 2013 Clerk