Mich. Admin. Code R 205.906 — Filing

Rule 6. Any document to be filed with the c ommissioner of revenue must be filed
at the office of the commissioner of revenue in Lansing, Michigan; provided
that, whenever hearings are held outside of Lansing, Michigan, documents pertaining
thereto may be filed at the hearings; provided, further, that any document to be filed
with the commissioner of revenue may be filed by mail. The postmark will be
considered the date of filing.