Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3802 — Applicability of parts 2 through 7 to remand proceedings
Rule 802. (1) The rules contained in parts 2 through 7 of these rules apply to a
remand proceeding, except as otherwise provided in this rule.
(2) If a respondent initiates the remand proceeding, then the terms "petitioner"
and "respondent" may be used interchangeably to correspond factually, in context,
with the appropriate action to be taken by the appropriate party.
(3) The caption of all papers filed in the remand proceeding shall comply with R
205.3801(2).
Source: official text