Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3207 — Filing of papers
Rule 207. Any document to be filed with the commissioner shall be filed at th e
commissioner's office in Lansing, Michigan; however, when hearings are held outside
of Lansing, Michigan, documents may be filed at the place of hearing with the
commissioner's designated representative. Any document to be filed with the
commissioner may be filed by mail. The postmark will be considered the date of
filing.
Source: official text