Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3617 — Preparation of official hearing record
Rule 617. The commissioner shall prepare an o fficial record of a hearing,
which shall include all of the following:
(a) Notices, pleadings, motions, and intermediate rulings.
(b) Questions and offers of proof, objections, and rulings thereon.
(c) Evidence presented.
(d) Matters officia lly noticed, except matters so obvious that a statement of
such matters would serve no useful purpose.
(e) Proposed findings and exceptions.
(f) Any decision, opinion, order, or report by the presiding officer at the hearing
or the commissioner.
Source: official text