Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 388.18 — Appeals
Rule 18. (1) A school district may appeal a decision of a designated representative
of the department to the state treasurer or his or her program designee directly by
submitting a written request for reconsideration by the state treasurer detailing the
grounds, legal or otherwise, for the request within 30 calendar days of the decision.
(2) The appeal must clearly state its nature as an appeal pursuant to this rule and
must clearly identify which decision is being appealed and the rationale for
reconsideration.
(3) A school district may request an appeal conference with the department as part
of its request for reconsideration, where it can present and discuss materials supporting its
request. Such a conference shall be scheduled within 15 days of receipt of the request.
(4) The state treasurer or his or her program designee shall issue a final
determination in writing within 30 calendar days of receipt of the appeal request, or after
an appeal conference is held, whichever is later.
(5) Decisions of the state treasurer or his or her program designee are final.
Source: official text