Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3302 — General rules of pleading; late filing of pleadings
Rule 302. (1) R 205.3208, R 205.3303, and R 205.3304 regarding the form,
captioning, and signing of a petition apply to all motions, affidavits, and other papers
provided for by these rules. However, an affidavit shall be verified by oath or
affirmation.
(2) Every pleading shall be legibly typewritten or printed and cover only 1 side
of plain white paper. The paper shall be not more than 8 1/2 inches wide and 11 inches
long. Copies may be on any weight paper.
(3) Except as otherwise provided in these rules, a signed original of all papers
shall be filed.
(4) If a pleading or other paper is not filed in accordance with applicable time
limits, the right of a party to make that filing is waived. The presiding officer may
exercise discretion and may, upon a showing of good cause for the late filing, permit
the late filing of a pleading or other paper.
Source: official text