Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3201 — Nature of appeal
Rule 201. Appeals to the commissioner are limited to the following:
(a) A final determination of the city or the administrator on a final assessment,
denial in whole or part of a claim for refund, or a special ruling.
(b) Adoption of a rule by the administrator.
Source: official text