Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.908 — Service of petition
Rule 8. (1) The appellant in any case initiated before the commissioner of revenue
shall forthwith serve a copy of the petition upon the administrator of the city, or
any agent within the city, designated by the administrator. The appellant shall then file
proof of service with the
commissioner of revenue within 5 days after such service. If proof of service is
filed with the commissioner of revenue by mail the postmark will be considered the
date of filing.
(2) Such service upon the administrator or his designated agent may be made by
the appellant or his representative either personally or by registered or certified
mail with the return receipt demanded.
Source: official text