Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3102 — Construction of rules
Rule 102. These rules shall be construed to secure a just, speedy, efficient, and
fair determination of the issues presented in a contested case proceeding consistent
with due process and the safeguarding of the rights of the parties. In light of the
variety of circumstances in which an appeal proceeding may arise, these rules shall be
applied flexibly to achieve the goals of the act without pr ejudice to the rights of
the parties.
Source: official text