Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3401 — Joint hearing; consolidation of proceedings; other orders
Rule 401. When proceedings involving a substantial and controlling common
question of fact or law are pending before the commissioner, the presiding officer
may, on the presiding officer's own motion or on mot ion by a party, take any of the
following actions:
(a) Order a joint hearing on any or all of the matters in issue.
(b) Order the proceedings consolidated.
(c) Make other ord ers concerning the proceedings to avoid unnecessary costs or
delay.
Source: official text