Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3605 — Witnesses; oath or affirmation; examination
Rule 605. A witness shall be administered an oath or affirmation before testifying.
A witness shall be examined orally unless the testimony is submitted in written form
pursuant to these rules. Where appropriate, the presiding officer may req uire a party
submitting written testimony to make the witness available for cross-examination.
Source: official text