Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 567.15 — Subsequent examinations
Rule 15. (1) Upon acceptance of the audit report by the admin istrator and receipt of the
property or amount deliverable, at the administrator’s discreti on, the administrator shall not
conduct or authorize a subsequent examination of the person for the property types and time
periods covered in the examination.
(2) Intentional misrepresenta tion, evasion, or fraud on the p art of the person will void any
such agreement.
Source: official text