Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3310 — Summary decision
Rule 310. A party may move for a summary decision in the party's favor upon
any of the following grounds:
(a) The opposing party has failed to state a claim upon which relief may be granted.
(b) The opposing party has failed to state a valid defense to the claim asserted by
that party.
(c) There is no genuine issue of material fact and the moving party is entitled to a
summary decision as a matter of law.
Source: official text