Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3615 — Use of rules of evidence
Rule 615. (1) The rules of evidence as applied in a nonjury civil case in circuit
court shall be follo wed as far as practicable, but the presiding officer may admit
and give probative effect to evidence of a type commonly relied upon by reasonably
prudent persons in the conduct of their affairs.
(2) Irrelevant, immaterial, or unduly repetitious evidence may be excluded.
(3) Effect shall be given to the rules of privilege recognized by law.
(4) Objections to offers of evidence may be made and shall be noted in the
record.
Source: official text