Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3206 — Filed papers; service of party
Rule 206. (1) A party shall serve all papers filed in an appeal proceeding by
that party upon all other parties. In a case in which there is an unusually large number of
parties on the same side, the presiding officer may order the following:
(a) The parties need not serve their papers on each other.
(b) A response to a party pleading need only be served on the party who filed the
pleading.
(c) A cross-claim, counterclaim, or allegation in an answer demanding a reply is
deemed denied by the parties not served.
(d) The filing of a pleading and service on an adverse party constitutes notice of
the pleading to all parties.A copy of the order shall be served on all parties.
(2) Except for the service of a petition that is otherwise provided for in these rules, a
party shall serve papers in person or by first-class mail.
Source: official text