Michigan Compiled Laws — Tax Chapters 205-208, 211
MCL 205.772 — Transfer of books, records, documents, files, transcripts, funds, deposits, and securities
When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing of the notice of appeal, all relevant books, records, documents, files, transcripts, funds, deposits, and securities.
Source: official text