Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3316 — Limited intervention without party status
Rule 316. (1) Upon order of the presiding officer, a person may testify or make a
statement at a proceeding if all of the following actions occur:
(a) The person files a st atement with the administrator, not less than 7 days before
the date of hearing, in which the person discloses the person's interest in the
proceeding and the position the person intends to take, establishes that the person's
contentions are relevant to an issue in the case, and disclaims any right to broaden the
issues in the case.
(b) The person serves copies of the statement described in subdivision
(a) of this subrule upon all the parties to the case before the hearing.
(c) The presiding officer decides that the person has served the parties and that the
person's contentions are relevant to an issue in the case.
(2) The presiding officer may limit the testimony or statement to expedite the
proceedings.
(3) A person does not become a party to the proceeding due to the person's
testifying or making a statement pursuant to this rule.
Source: official text