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    <lastmod>1979 AC.</lastmod>
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    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.82</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.83</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.84</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.85</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.86</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.87</loc>
    <lastmod>1979 AC.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.88</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.89</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.90</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.91</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.92</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.93</loc>
    <lastmod>1979 AC; 2023 AACS.
Courtesy of Michigan Administrative Rules</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.94</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.95</loc>
    <lastmod>1979 AC.</lastmod>
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    <loc>https://library.partnertax.ai/us-mi/regs/205.96</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.97</loc>
    <lastmod>1979 AC; 2023 AACS.

Courtesy of Michigan Administrative Rules</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.98</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.99</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.100</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.101</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.102</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.103</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.104</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.105</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.106</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.107</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.108</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.109</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.110</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.111</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.112</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.113</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.114</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.115</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.116</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.117</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.118</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.119</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.120</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.121</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.122</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.123</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.124</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.125</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.126</loc>
    <lastmod>1979 AC; 2007 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.127</loc>
    <lastmod>1979 AC; 2007 AACS; 2020 MR 24, Eff. Dec 22, 2020.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.128</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.129</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.130</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.131</loc>
    <lastmod>1979 AC; 2023 AACS.
Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.132</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.133</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.134</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.135</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.136</loc>
    <lastmod>1979 AC; 2007 AACS; 2013 AACS; 2024 MR 17, Eff. September 17, 2024</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.137</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.138</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.139</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.140</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.141</loc>
    <lastmod>2020 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.142</loc>
    <lastmod>2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.150</loc>
    <lastmod>2020 MR 3, Eff. Feb. 6, 2020.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.151</loc>
    <lastmod>2020 MR 3, Eff. Feb. 6, 2020.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.401</loc>
    <lastmod>1979 AC; 1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.402</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.403</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.404</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.405</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.406</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.407</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.408</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.409</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.410</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.411</loc>
    <lastmod>1979 AC; 1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.412</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.413</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.414</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.415</loc>
    <lastmod>1980 AACS; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.416</loc>
    <lastmod>1980 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.451</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.452</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.453</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.454</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.455</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.901</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.902</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.903</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.904</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.905</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.906</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.907</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.908</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.909</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.910</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.911</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.912</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.913</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.914</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.915</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.916</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.917</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1001</loc>
    <lastmod>1996 AACS; 2018 AACS.

PART 2. DEPARTMENT EMPLOYEE, DEPARTMENT REPRESENTATIVE
CONDUCT</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1002</loc>
    <lastmod>1996 AACS; 2018 AACS.

PART 3. DISCLOSURE OF CONFIDENTIAL INFORMATION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1003</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1004</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1005</loc>
    <lastmod>1996 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1006</loc>
    <lastmod>1996 AACS; 1998 AACS; 1998 - 2000 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1006a</loc>
    <lastmod>2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1006b</loc>
    <lastmod>2018 AACS.

Editor's Note: An obvious error in R 205.1006b was corrected at the request of the promulgating
agency, pu rsuant to Section 56 of 1969 PA 306, as amended by 2000 PA 262, MCL 24.256. The rule
containing the error was published in Michigan Register, 2018 MR 9. The memorandum requesting the
correction was published in Michigan Register, 2019 MR 1.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1006c</loc>
    <lastmod>2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1006d</loc>
    <lastmod>2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1007</loc>
    <lastmod>1996 AACS; 2018 AACS.

PART 4. INFORMAL CONFERENCE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1008</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1009</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1010</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1011</loc>
    <lastmod>1996 AACS; 2018 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1012</loc>
    <lastmod>1996 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1013</loc>
    <lastmod>1996 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2001</loc>
    <lastmod>2015 AACS.

Editor's Note: An obvious error in R 205.2001 was corrected at the request of the promulgating
agency, pursuant to Section 56 of 1969 PA 306, as amended by 2000 PA 262, MCL 24.256. The rule
containing the error was published in Michigan Register, 2015 MR 9. The memorandum requesting the
correction was published in Michigan Register, 2015 MR 9.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2002</loc>
    <lastmod>2015 AACS.

Editor's Note: An obvious error in R 205.2001 was corrected at the request of the promulgating
agency, pursuant to Section 56 of 1969 PA 306, as amended by 2000 PA 262, MCL 24.256. The rule
containing the error was published in Michigan Register, 2015 MR 9. The memorandum requesting the
correction was published in Michigan Register, 2015 MR 9.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/141.1</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/141.2</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.1</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.5</loc>
    <lastmod>1979 AC; 2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.6</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.7</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.8</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.9</loc>
    <lastmod>1979 AC; 2013 AACS.
Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.10</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.11</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.12</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.13</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.14</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.15</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.16</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.17</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.18</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.19</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.20</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.21</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.22</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.23</loc>
    <lastmod>1979 AC; 2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.24</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.25</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.26</loc>
    <lastmod>1979 AC; 2013 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.27</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.28</loc>
    <lastmod>1979 AC.; 2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.29</loc>
    <lastmod>2023 AACS.

SPECIFIC SALES AND USE TAX RULES</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.51</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.52</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.53</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.54</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.55</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.56</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 2007 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.57</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.58</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.59</loc>
    <lastmod>1944 AC; 1954 AC; 1979 AC; 1996 AACS; 1997 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.60</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.61</loc>
    <lastmod>1979 AC; 1996 AACS; 1997 AACS.

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.62</loc>
    <lastmod>1979 AC; 2023 AACS.
Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.63</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.64</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.65</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.66</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.67</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.68</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.69</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.70</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.71</loc>
    <lastmod>1979 AC; 2023 AACS.

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.72</loc>
    <lastmod>1979 AC; 2007 AACS; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.73</loc>
    <lastmod>1979 AC; 2023 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2003</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2004</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2005</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2006</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2007</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2008</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2009</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2010</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.2011</loc>
    <lastmod>2015 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3101</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3102</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3103</loc>
    <lastmod>1995 AACS.

PART 2. COMMENCEMENT OF APPEAL PROCEEDING</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3201</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3202</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3203</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3204</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3205</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3206</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3207</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3208</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3209</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3210</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3211</loc>
    <lastmod>1995 AACS.

PART 3. PLEADINGS, MOTION PRACTICE, AND INTERVENTION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3301</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3302</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3303</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3304</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3305</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3306</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3307</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3308</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3309</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3310</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3311</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3312</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3313</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3314</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3315</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3316</loc>
    <lastmod>1995 AACS.

PART 4. JOINT AND CONSOLIDATED PROCEEDINGS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3401</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3402</loc>
    <lastmod>1995 AACS.

PART 5. PREHEARING CONFERENCES</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3501</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3502</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3503</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3504</loc>
    <lastmod>11995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3505</loc>
    <lastmod>1995 AACS.

PART 6. CONDUCT OF HEARINGS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3601</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3602</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3603</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3604</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3605</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3606</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3607</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3608</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3609</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3610</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3611</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3612</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3613</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3614</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3615</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3616</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3617</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3618</loc>
    <lastmod>1995 AACS.

PART 7. DECISIONS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.124</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.125</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.126</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.127</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.128</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.129</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.130</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.1</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS; 2010 AACS; 2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.3</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.5</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.7</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.8</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.9</loc>
    <lastmod>1979 AC; 1982 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.10</loc>
    <lastmod>1979 AC; 1982 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.11</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.12</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.13</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.14</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.15</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.16</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.17</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.18</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.19</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.

PART 2. LOCAL PROPERTY TAXES

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.21</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.23</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.24</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.25</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.26</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.27</loc>
    <lastmod>1982 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.28</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.

PART 3. ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED
PROPERTY</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.31</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS; 2013 AACS.

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.32</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.33</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.34</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.35</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.36</loc>
    <lastmod>1979 AC; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.37</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.38</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.39</loc>
    <lastmod>1979 AC; 1982 AACS.

PART 4. EQUALIZATION AND UTILITY ASSESSMENTS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.41</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.42</loc>
    <lastmod>1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.43</loc>
    <lastmod>1979 AC; 1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.44</loc>
    <lastmod>2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.45</loc>
    <lastmod>1979 AC.

 Courtesy of Michigan Administrative Rules

PART 5. INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.51</loc>
    <lastmod>1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.52</loc>
    <lastmod>1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.53</loc>
    <lastmod>1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.54</loc>
    <lastmod>1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.55</loc>
    <lastmod>1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.56</loc>
    <lastmod>1982 AACS; 2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.57</loc>
    <lastmod>1982 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.58</loc>
    <lastmod>2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.61</loc>
    <lastmod>1982 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.62</loc>
    <lastmod>1982 AACS; 2009 AACS.

PART 6. HEARINGS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.63</loc>
    <lastmod>2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.64</loc>
    <lastmod>2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.65</loc>
    <lastmod>2009 AACS; 2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.66</loc>
    <lastmod>2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.67</loc>
    <lastmod>2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.68</loc>
    <lastmod>2009 AACS.

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.71</loc>
    <lastmod>1984 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.72</loc>
    <lastmod>1984 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.73</loc>
    <lastmod>1984 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.74</loc>
    <lastmod>1984 AACS; 2009 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3701</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3702</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3703</loc>
    <lastmod>1995 AACS.

PART 8. REMAND PROCEEDINGS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3801</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.3802</loc>
    <lastmod>1995 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4101</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4102</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4103</loc>
    <lastmod>1998 - 2000 AACS.

PART 2. RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE
RECORDS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4104</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4105</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4106</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4107</loc>
    <lastmod>1998 - 2000 AACS.

PART 3. RECORDS MAINTENANCE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4108</loc>
    <lastmod>1998 - 2000 AACS.

 PART 4. ACCESS TO MACHINE-SENSIBLE RECORDS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4109</loc>
    <lastmod>1998 - 2000 AACS.

PART 5. TAXPAYER RESPONSIBILITY AND DISCRETIONARY
AUTHORITY</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4110</loc>
    <lastmod>1998 - 2000 AACS.

PART 6. ALTERNATIVE STORAGE MEDIA</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4111</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4112</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4113</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/205.4114</loc>
    <lastmod>1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.1</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.2</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.3</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.4</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.5</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.6</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.7</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.8</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.9</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.10</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.11</loc>
    <lastmod>1979 AC; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.12</loc>
    <lastmod>1979 AC; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.13</loc>
    <lastmod>1979 AC; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.14</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.15</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.16</loc>
    <lastmod>1979 AC.

R 206.17. City income tax credit.
 Rule 17. (1) Each person subject to tax under Act No. 281 of the Public Acts of
1967, being §§206.1 through 206.532 of the Michigan Compiled Laws, may claim a
credit for a portion of the income taxes levied by cities in Michigan that are deductible if
that person had not elected the standard deduction. Fo r purposes of computations of
this credit, city income taxes do not include penalties or interest paid.
 (2) The amount of city income taxes used as</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.18</loc>
    <lastmod>1979 AC; 1998 - 2000 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.19</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.20</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.21</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.22</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.23</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.24</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.25</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.26</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.27</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.28</loc>
    <lastmod>1979 AC; 2016 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.29</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.30</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.31</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.32</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/206.33</loc>
    <lastmod>1979 AC.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.101</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.102</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.103</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.104</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.105</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.106</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.107</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.108</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.109</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.110</loc>
    <lastmod>1987 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.121</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.122</loc>
    <lastmod>1989 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/207.123</loc>
    <lastmod>1989 AACS; 2001 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.75</loc>
    <lastmod>1984 AACS; 2009 AACS.

PART 7. WATER POLLUTION CONTROL EXEMPTION CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.76</loc>
    <lastmod>2009 AACS; 2010 AACS.

 PART 8. AIR POLLUTION CONTROL EXEMPTION CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.81</loc>
    <lastmod>2009 AACS; 2010 AACS.

 PART 9. OBSOLETE PROPERTY REHABILITATION EXEMPTION
CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.91</loc>
    <lastmod>2009 AACS; 2010 AACS.

PART 10. NEW PERSONAL PROPERTY EXEMPTION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.101</loc>
    <lastmod>2009 AACS; 2010 AACS.

 PART 11. COMMERCIAL REHABILITATION EXEMPTION
CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.111</loc>
    <lastmod>2009 AACS; 2010 AACS.

 PART 12. NEIGHBORHOOD ENTERPRISE ZONE EXEMPTION
CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.112</loc>
    <lastmod>2010 AACS.

PART 13. COMMERCIAL FACILITIES EXEMPTION CERTIFICATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.113</loc>
    <lastmod>2010 AACS.

PART 14. TRAINING PROGRAMS AND EDUCATION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.114</loc>
    <lastmod>2010 AACS.

PART 15. RATING AND CERTIFICATION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.115</loc>
    <lastmod>2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.125</loc>
    <lastmod>2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.135</loc>
    <lastmod>2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.145</loc>
    <lastmod>2010 AACS.

 Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/209.155</loc>
    <lastmod>2010 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.1</loc>
    <lastmod>2007 AACS; 2014 AACS.

PART 2. SCHOOL BOND QUALIFICATION

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.2</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.3</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.4</loc>
    <lastmod>2007 AACS; 2014 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.5</loc>
    <lastmod>2007 AACS; 2014 AACS.

PART 3. SCHOOL LOAN REVOLVING FUND LOANS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.6</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.7</loc>
    <lastmod>2007 AACS; 2014 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.8</loc>
    <lastmod>2007 AACS; 2014 AACS.

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.9</loc>
    <lastmod>2007 AACS; 2014 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.10</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.11</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.12</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.

PART 4. NONCOMPLIANCE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.13</loc>
    <lastmod>2007 AACS; 2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.

Courtesy of Michigan Administrative Rules

PART 5. REFUNDING</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.14</loc>
    <lastmod>2007 AACS; 2014 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.15</loc>
    <lastmod>2007 AACS; 2014 AACS.

PART 6. VARIABLE INTEREST RATE DEBT</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.16</loc>
    <lastmod>2007 AACS.

PART 7. TIME COMPUTATION</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.17</loc>
    <lastmod>2007 AACS; 2014 AACS.

PART 8. APPEALS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.18</loc>
    <lastmod>2007 AACS; 2014 AACS.

PART 9. ANNUAL COMPUTED MILLAGE WAIVER

Courtesy of Michigan Administrative Rules</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.19</loc>
    <lastmod>2014 AACS.

Courtesy of Michigan Administrative Rules
PART 10. USE OF REMAINING PROCEEDS</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.20</loc>
    <lastmod>2014 AACS; 2022 MR 3, Eff. Feb. 15, 2022.

PART 11. FINAL YEAR OF REPAYMENT</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.21</loc>
    <lastmod>2014 AACS.

PART 12. EXTENSION OF FINAL MANDATORY REPAYMENT DATE</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/388.22</loc>
    <lastmod>2014 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/550.402</loc>
    <lastmod>2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/550.403</loc>
    <lastmod>2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/550.404</loc>
    <lastmod>2013 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.1</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.2</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.3</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.4</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.5</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.6</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.7</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.8</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.9</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.10</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.11</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.12</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.13</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.14</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-mi/regs/567.15</loc>
    <lastmod>2017 AACS.</lastmod>
  </url>
</urlset>
