Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3701 — Decision and order of the commissioner
Rule 701. (1) Promptly after the completion of the hearing, the commissioner
shall affirm, reverse, or modify the respondent's action by written order.
(2) Where required by section 81 of the act, a proposal for decision shall be
prepared by the presiding officer and the parties shall be given an opportunity to file
exceptions and present written arguments to the presiding officer and
commissioner. The proposal for decision shall
contain a proposed decision, a statement of the reasons for the decision, and a
statement for each issue of fact or law necessary to the decision.
(3) In any proceeding, the commissioner may ask the presiding officer to prepare a
proposal for decision within a reasonable time after the hearing. Before preparing
the proposal, the presiding officer may require or allow the parties to submit briefs and
proposed findings of f act and conclusions of law. Where briefs are to be
submitted, the presiding officer shall specify a filing date.
(4) After a review of the record or the proposal for decision and exceptions
thereto, if any, the commissioner shall is sue an order setting forth findings of fact,
conclusions of law, and a final order.
(5) If a party files an exception to the proposal for decision, the exception shall
contain specific reference to the record.
Source: official text