Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.66 — Failure to appear
Rule 66. A continuance shall not be granted due to the unexcused absence of a party,
a party's representative, or a party's attorney at the time and place set for the hearing
before the commission. The hearing shall proceed and the case shall be regarded as
submitted on the part of the absent party.
Source: official text