Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 207.104 — Qualifying local government entities
Rule 4. (1) As of October 1, 1985, the city of Detroit is a qualified local government
entity. Pursuant to the act, other local government entities may qualify at a later
date.
(2) As of October 1, 1985, the counties of Wayne, outside of the city of Detroit;
Oakland; and Macomb are qualified local government entities. Pursuant to the act,
other counties may qualify at a later date.
Source: official text