Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3604 — Opening statement; present ation of evidence; regulation of order
of presentation.
Rule 6 04. (1) The presiding officer may allow the parties to make opening
statements or appropriate motions.
(2) Unless otherwise dire cted by the presiding officer, the petitioner or other party
having the burden of proof shall first present the eviden ce in support of that party's
case.
(3) An intervenor shall follow the party on whose behalf the intervention is
made, except where the intervention is not in support of any party.
(4) Except as otherwise provi ded by law, the presidin g officer may regulate the
order of the hearing to promote the fair and efficient determination of the issues
presented.
Source: official text