Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.67 — Evidence
Rule 67. (1) The commission shall take official notice, without further
identification, of the contents of original records and documents in possession
of the commission when duly certified copies are offered in evidence and made a
part of the record. The commission may receive other documentary evidence in the
form of copies or excerpts or that which is incorporated by reference.
(2) None of the following constitute evidence:
(a) Statements of counsel.
(b) Unidentified and unauthenticated documents and letters.
(c) Affidavits which have not been submitted before the hearing to the
opposite party and the commission.
(d) Briefs and arguments.
Source: official text