Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 141.2 — Scope
Rule 2. (1) An appeal and any subsequent proceedings in the appeal filed with the
commissioner pursuant to the act shall be considered a contested case.
(2) The practice and p rocedure in t he proceedings specified in subrule (1) of this
rule shall be governed by the rules for contested cases in effect for the bureau.
(3) Where there is no applicable rule to govern contested cases, chapter 4 of Act
No. 306 of the Publ ic Acts of 1969, as amended, being S24.271 et seq. of the Michigan
Compiled Laws, shall govern.
Source: official text