reglab/statecodes huggingface dataset:
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3305 - Reply to motion; failure to file; oral argument

Current through Vol. 24-12, July 15, 2024
Rule 305.
(1) A
				  party may file a written reply to a written motion. A party shall have not less
				  than 14 days from the date of service of a motion to file a reply unless a
				  shorter response period is specified by the presiding officer for good cause.
				  The presiding officer may order an opposing party to file a written reply to a
				  written motion.
(2) Failure to file
				  a reply as ordered shall constitute consent to the granting of relief sought in
				  the motion.
(3) The presiding
				  officer may order oral argument on any motion.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3306 - Relief sought by motion; disposal by proposal for decision

Current through Vol. 24-12, July 15, 2024
Rule 306. Any relief sought by motion that has the result
					 of substantially affecting a significant claim or interest of any party shall
					 be disposed of by proposal for decision by the presiding
					 officer.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3307 - Motion for extension of time

Current through Vol. 24-12, July 15, 2024
Rule 307.
(1)
				  Except as otherwise provided by law and except for oral motions made during a
				  hearing, requests for extensions of time in which to perform any act required
				  or allowed to be done at or within a specific time by these rules shall be made
				  by a written motion. The motion shall be filed before the expiration of the
				  period originally prescribed or previously extended. If the presiding officer
				  determines that there is good cause for the extension of time, the motion may
				  be granted. The presiding officer shall state, with particularity, the reasons
				  for granting the extension.
(2)
				  This rule shall not apply to motions for adjournment of a prehearing conference
				  or a hearing.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3308 - Time for filing motion for more definite statement, motion for amendment, or motion for intervention

Current through Vol. 24-12, July 15, 2024
Rule 308. A party may file a motion for more definite
					 statement, a motion for amendment, or a motion for intervention at any time
					 before the date set by the presiding officer for a prehearing
					 conference.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3309 - Amendments

Current through Vol. 24-12, July 15, 2024
Rule 309.
(1)
				  Either party may amend his or her petition or answer at any time before the
				  hearing by consent of the adverse party or by leave of the presiding officer.
				  All motions to amend shall be accompanied by the proposed amendments.
(2) An original of the motion shall be filed
				  with the commissioner, and a copy shall be served upon the adverse party or
				  authorized representative.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3310 - Summary decision

Current through Vol. 24-12, July 15, 2024
Rule 310. A party may move for a summary decision in the
					 party's favor upon any of the following grounds:
(a) The opposing party has failed to state a
				  claim upon which relief may be granted.
(b) The opposing party has failed to state a
				  valid defense to the claim asserted by that party.
(c) There is no genuine issue of material
				  fact and the moving party is entitled to a summary decision as a matter of
				  law.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3311 - Motion for more definite statement

Current through Vol. 24-12, July 15, 2024
Rule 311. If a pleading is so vague or ambiguous that it
					 cannot be understood or answered, an opposing party may move for a more
					 definite statement before filing a responsive pleading. The motion shall
					 identify the defects and shall request the desired details. If the motion is
					 granted and not obeyed within 14 days after notice of the order, the presiding
					 officer may strike the pleading to which the motion was directed or make any
					 other order that is deemed just. If the motion is denied, the moving party
					 shall promptly file the responsive pleading that was delayed by the
					 motion.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3312 - Intervention

Current through Vol. 24-12, July 15, 2024
Rule 312.
(1) A
				  person shall be permitted to intervene in a proceeding if either of the
				  following occurs:
(a) The applicant has an
				  unconditional right to intervene conferred by law.
(b) An interest of the applicant that may be
				  directly affected is not adequately represented by the existing parties and the
				  applicant may be bound by a decision in the proceeding.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3313 - Application for intervention; filing; late filing

Current through Vol. 24-12, July 15, 2024
Rule 313.
(1) Any
				  person claiming a right to intervene or an interest of such a nature that
				  intervention may be appropriate may file an application to intervene. An
				  application for intervention shall state the grounds for intervention and the
				  supporting facts in a manner that fully advises the parties and the presiding
				  officer of the specific issues of fact or law with which the applicant is
				  concerned.
(2) A person shall file
				  an application for intervention not less than 14 days before the date set for
				  the hearing. The person who files the application shall attach copies of all
				  the proofs of service for papers served upon parties to the proceeding. The
				  presiding officer shall not grant an application for intervention that is filed
				  late unless the person who files the application shows good cause for the delay
				  and shows that a denial of the application is detrimental to the public
				  interest.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3314 - Answer to application for intervention; waiver; time for filing

Current through Vol. 24-12, July 15, 2024
Rule 314.
(1) A
				  party to a proceeding may file an answer to an application for
				  intervention.
(2) Failure of a
				  party to file an answer waives the party's right to object to the
				  intervention.
(3) An answer shall
				  be filed with the commissioner within 7 days after the date of service of the
				  application, but not later than 4 days before the date of the hearing. The
				  presiding officer may set other dates for filing an answer where an application
				  has been filed late.
(4) An
				  application shall not be granted until all parties have had an opportunity to
				  object to the intervention.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3315 - Ruling on application for intervention

Current through Vol. 24-12, July 15, 2024
Rule 315.
(1) As
				  soon as practicable after expiration of the time for filing an answer to an
				  application for intervention, the presiding officer shall grant or deny, in
				  whole or in part, the application and may, if appropriate, authorize limited
				  participation. The presiding officer shall indicate in an order granting
				  intervention any limits on participation. The presiding officer shall not
				  authorize intervention beyond that for which the intervenor applied.
(2) Where intervenors have substantially like
				  interests and positions, the presiding officer may, in order to expedite the
				  proceedings, limit the number of attorneys that will be permitted to take part
				  in the proceedings and limit the extent to which intervenors may engage in the
				  following activities:
(a) Filing of pleadings,
				  briefs, motions, and other papers.
(b) Presenting opening and closing
				  statements, oral arguments, and motions.
(c) Calling and cross-examining
				  witnesses.
(d) Introducing
				  evidence.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 3 - PLEADINGS, MOTION PRACTICE, AND INTERVENTION › Section R. 205.3316 - Limited intervention without party status

Current through Vol. 24-12, July 15, 2024
Rule 316.
(1) Upon
				  order of the presiding officer, a person may testify or make a statement at a
				  proceeding if all of the following actions occur:
(a) The person files a statement with the
				  administrator, not less than 7 days before the date of hearing, in which the
				  person discloses the person's interest in the proceeding and the position the
				  person intends to take, establishes that the person's contentions are relevant
				  to an issue in the case, and disclaims any right to broaden the issues in the
				  case.
(b) The person serves copies
				  of the statement described in subdivision (a) of this subrule upon all the
				  parties to the case before the hearing.
(c) The presiding officer decides that the
				  person has served the parties and that the person's contentions are relevant to
				  an issue in the case.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 4 - JOINT AND CONSOLIDATED PROCEEDINGS › Section R. 205.3401 - Joint hearing; consolidation of proceedings; other orders

Current through Vol. 24-12, July 15, 2024
Rule 401. When proceedings involving a substantial and
					 controlling common question of fact or law are pending before the commissioner,
					 the presiding officer may, on the presiding officer's own motion or on motion
					 by a party, take any of the following actions:
(a) Order a joint hearing on any or all of
				  the matters in issue.
(b) Order the
				  proceedings consolidated.
(c) Make
				  other orders concerning the proceedings to avoid unnecessary costs or
				  delay.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 4 - JOINT AND CONSOLIDATED PROCEEDINGS › Section R. 205.3402 - Notice of intent to issue order; filing; hearing

Current through Vol. 24-12, July 15, 2024
Rule 402. Before issuing an order pursuant to
					 R 205.3401, the presiding officer
					 shall serve a notice of intent to issue the order on the parties. The parties
					 shall have 5 days from the receipt of the notice to file objections to the
					 order.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 5 - PREHEARING CONFERENCES › Section R. 205.3501 - Purposes of the prehearing conference

Current through Vol. 24-12, July 15, 2024
Rule 501.
(1) The
				  presiding officer may direct the parties to appear before the presiding officer
				  for 1 or more prehearing conferences for any of the following purposes:
(a) To simplify and clarify factual and legal
				  issues.
(b) To consider amendments
				  to pleadings.
(c) To obtain
				  admissions or stipulations to facts or to the authenticity of
				  evidence.
(d) To expedite the
				  discovery and presentation of evidence.
(e) To produce all proposed exhibits in the
				  possession of a party.
(f) To
				  identify witnesses, specify the issues on which they will testify, and
				  summarize their testimony.
(g) To
				  set a time for the exchange of any written testimony.
(h) To estimate the time required for the
				  hearing.
(i) To discuss settlement
				  or other disposition of the case.
(j) To consider other matters that may aid in
				  the disposition of the proceedings.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 5 - PREHEARING CONFERENCES › Section R. 205.3502 - Prehearing conference; notification of parties; record of conference

Current through Vol. 24-12, July 15, 2024
Rule 502.
(1) Upon
				  an approved request by a party or upon the presiding officer's own motion, a
				  prehearing conference may be held. The presiding officer shall notify the
				  parties of the time, place, and manner of a conference. The initial notice
				  shall direct the parties to appear or to be available and shall state the
				  subjects to be discussed at the conference.
(2) The presiding officer may require that a
				  conference or any portion of a conference be recorded.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 5 - PREHEARING CONFERENCES › Section R. 205.3503 - Failure to appear at prehearing conference; waiver of objections; binding nature of conference

Current through Vol. 24-12, July 15, 2024
Rule 503.
(1) If a
				  party fails to appear or to be available at a conference after proper service
				  of notice or after filing a request for a conference, the presiding officer may
				  proceed with the conference if no adjournment is granted.
(2) Failure of a party to attend or be
				  available for the conference shall constitute a waiver of all objections to any
				  agreements reached and any ruling or summary with respect to matters covered by
				  the notice of the conference.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 5 - PREHEARING CONFERENCES › Section R. 205.3504 - Record of ruling; summary; copies; objection

Current through Vol. 24-12, July 15, 2024
Rule 504.
(1)
				  After a prehearing conference and before the hearing, the presiding officer
				  shall enter any rulings in the record and may enter a summary of the conference
				  in the record.
(2) The presiding
				  officer shall distribute to the parties copies of the rulings or summaries
				  entered in the record.
(3) A party
				  may object to a summary of a conference and file a motion to seek correction of
				  the summary.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 5 - PREHEARING CONFERENCES › Section R. 205.3505 - Adjournment of prehearing conference

Current through Vol. 24-12, July 15, 2024
Rule 505.
(1) A
				  prehearing conference may be adjourned only upon an order of the presiding
				  officer.
(2) Before a scheduled
				  prehearing conference date, motions or stipulations for adjournment filed by
				  the parties shall be in writing and shall be filed, with appropriate proof of
				  service, at least 1 week before the date scheduled for the prehearing
				  conference, unless a shorter period is allowed by order of the presiding
				  officer. The presiding officer may order an adjournment on his or her own
				  motion.
(3) The presiding officer
				  may grant 1 adjournment to each party.
(4) The presiding officer may grant
				  adjournments in such other instances as the presiding officer finds are in the
				  interests of justice.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3601 - Notice of hearing; service; place of hearing

Current through Vol. 24-12, July 15, 2024
Rule 601.
(1)
				  Except as otherwise provided or required by law, an initial notice of hearing
				  shall be served not less than 21 days before the date of hearing, unless the
				  parties consent to a lesser time period.
(2) Except as otherwise provided by law, the
				  bureau shall serve a notice of hearing and any amendments to a notice of
				  hearing in person or by certified mail, return receipt requested.
(3) A hearing may be conducted by telephone,
				  by other electronic media, or face-to-face. A face-to-face hearing shall be
				  conducted if a party requests a face-to-face hearing.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3602 - Adjournments

Current through Vol. 24-12, July 15, 2024
Rule 602. The procedure and time limit established by
					 R
					 205.3505 for the adjournment of a prehearing
					 conference shall apply to an adjournment of a hearing.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3603 - Failure to appear

Current through Vol. 24-12, July 15, 2024
Rule 603. The unexcused absence of a party or his or her
					 representative at the place and hour set for hearing of any proceeding before
					 the commissioner will not be an occasion for delay. The hearing shall proceed
					 and the case will be considered as submitted on the part of the absent
					 party.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3604 - Opening statement; presentation of evidence; regulation of order of presentation

Current through Vol. 24-12, July 15, 2024
Rule 604.
(1) The
				  presiding officer may allow the parties to make opening statements or
				  appropriate motions.
(2) Unless
				  otherwise directed by the presiding officer, the petitioner or other party
				  having the burden of proof shall first present the evidence in support of that
				  party's case.
(3) An intervenor
				  shall follow the party on whose behalf the intervention is made, except where
				  the intervention is not in support of any party.
(4) Except as otherwise provided by law, the
				  presiding officer may regulate the order of the hearing to promote the fair and
				  efficient determination of the issues presented.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3605 - Witnesses; oath or affirmation; examination

Current through Vol. 24-12, July 15, 2024
Rule 605. A witness shall be administered an oath or
					 affirmation before testifying. A witness shall be examined orally unless the
					 testimony is submitted in written form pursuant to these rules. Where
					 appropriate, the presiding officer may require a party submitting written
					 testimony to make the witness available for
					 cross-examination.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3606 - Objections; notation on record; failure to object

Current through Vol. 24-12, July 15, 2024
Rule 606. An objection to an offer of evidence shall be
					 made in a timely manner and shall state fully the grounds for objection. An
					 objection to evidence shall be noted in the record. Failure to object to
					 evidence in a timely manner constitutes a waiver of the right to
					 object.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3607 - Witnesses; limitation

Current through Vol. 24-12, July 15, 2024
Rule 607. The presiding officer may limit the number of
					 witnesses on an issue to prevent undue delay, waste of time, or the needless
					 presentation of cumulative evidence.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3609 - Adverse witnesses; interrogation; impeachment

Current through Vol. 24-12, July 15, 2024
Rule 609. A witness, an adverse party, or an officer,
					 agent, or employee of an adverse party who appears to be hostile, unwilling, or
					 evasive may be interrogated by leading questions and may be contradicted and
					 impeached by the party calling the witness.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3610 - Conference during hearings

Current through Vol. 24-12, July 15, 2024
Rule 610.
(1) At
				  the opening of a hearing or at any other time during a hearing, the presiding
				  officer may hold a conference upon the request of a party or upon the presiding
				  officer's own motion.
(2) A
				  conference may be held for the purpose of clarifying or simplifying issues
				  presented at the hearing, including the possibility of obtaining stipulations
				  and admissions of fact and consideration of the authenticity of evidence and
				  contents of documents so as to avoid unnecessary proof.
(3) A conference may be held to expedite the
				  presentation of evidence, the exchange of copies of proposed exhibits, and
				  other matters as may promote a fair and expeditious hearing or aid in the
				  disposition of the proceeding.
(4)
				  At the conclusion of a conference, the presiding officer may enter in the
				  record a ruling or order that states the matters agreed upon by the parties and
				  any procedural determinations made by the presiding officer.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3611 - Notice of judicially cognizable facts

Current through Vol. 24-12, July 15, 2024
Rule 611. The presiding officer may take official notice of
					 judicially cognizable facts and may take notice of general or technical facts
					 within the presiding officer's specialized knowledge.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3612 - Use of expertise to evaluate evidence

Current through Vol. 24-12, July 15, 2024
Rule 612. The presiding officer may use his or her
					 experience, technical competence, and specialized knowledge in the evaluation
					 of evidence presented to him or her.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3613 - Evidence and arguments

Current through Vol. 24-12, July 15, 2024
Rule 613. The parties shall be given an opportunity to
					 present oral and written arguments on issues of law and policy and an
					 opportunity to present evidence and argument of issues of
					 fact.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3614 - Cross-examination and rebuttal evidence

Current through Vol. 24-12, July 15, 2024
Rule 614.
(1) A
				  party may cross-examine a witness, including the author of a document prepared
				  by, on behalf of, or for use by, the agency and offered in evidence.
(2) A party may submit rebuttal
				  evidence.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3615 - Use of rules of evidence

Current through Vol. 24-12, July 15, 2024
Rule 615.
(1) The
				  rules of evidence as applied in a nonjury civil case in circuit court shall be
				  followed as far as practicable, but the presiding officer may admit and give
				  probative effect to evidence of a type commonly relied upon by reasonably
				  prudent persons in the conduct of their affairs.
(2) Irrelevant, immaterial, or unduly
				  repetitious evidence may be excluded.
(3) Effect shall be given to the rules of
				  privilege recognized by law.
(4)
				  Objections to offers of evidence may be made and shall be noted in the
				  record.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3616 - Documentary evidence

Current through Vol. 24-12, July 15, 2024
Rule 616. Documentary evidence may be received in the form
					 of a copy or excerpt if the original is not readily available or may be
					 incorporated by reference if the materials so incorporated are available for
					 examination by the parties. Upon timely request, a party shall be given an
					 opportunity to compare the copy with the original when
					 available.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3617 - Preparation of official hearing record

Current through Vol. 24-12, July 15, 2024
Rule 617. The commissioner shall prepare an official record
					 of a hearing, which shall include all of the following:
(a) Notices, pleadings, motions, and
				  intermediate rulings.
(b) Questions
				  and offers of proof, objections, and rulings thereon.
(c) Evidence presented.
(d) Matters officially noticed, except
				  matters so obvious that a statement of such matters would serve no useful
				  purpose.
(e) Proposed findings and
				  exceptions.
(f) Any decision,
				  opinion, order, or report by the presiding officer at the hearing or the
				  commissioner.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 6 - CONDUCT OF HEARINGS › Section R. 205.3618 - Record of hearings

Current through Vol. 24-12, July 15, 2024
Rule 618. Hearings shall be recorded, but need not be
					 transcribed unless requested by a party. The party requesting the transcript
					 shall pay for the transcript.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 7 - DECISIONS › Section R. 205.3701 - Decision and order of the commissioner

Current through Vol. 24-12, July 15, 2024
Rule 701.
(1)
				  Promptly after the completion of the hearing, the commissioner shall affirm,
				  reverse, or modify the respondent's action by written order.
(2) Where required by section 81 of the act,
				  a proposal for decision shall be prepared by the presiding officer and the
				  parties shall be given an opportunity to file exceptions and present written
				  arguments to the presiding officer and commissioner. The proposal for decision
				  shall contain a proposed decision, a statement of the reasons for the decision,
				  and a statement for each issue of fact or law necessary to the
				  decision.
(3) In any proceeding,
				  the commissioner may ask the presiding officer to prepare a proposal for
				  decision within a reasonable time after the hearing. Before preparing the
				  proposal, the presiding officer may require or allow the parties to submit
				  briefs and proposed findings of fact and conclusions of law. Where briefs are
				  to be submitted, the presiding officer shall specify a filing date.
(4) After a review of the record or the
				  proposal for decision and exceptions thereto, if any, the commissioner shall
				  issue an order setting forth findings of fact, conclusions of law, and a final
				  order.
(5) If a party files an
				  exception to the proposal for decision, the exception shall contain specific
				  reference to the record.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 7 - DECISIONS › Section R. 205.3703 - Request for rehearing

Current through Vol. 24-12, July 15, 2024
Rule 703. A request for rehearing pursuant to section 87 of
					 the act shall state the grounds upon which the moving party relies. A party
					 shall file any objections to a request for rehearing within 7 days of being
					 served with the request for rehearing.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 8 - REMAND PROCEEDINGS › Section R. 205.3801 - Initiation of remand proceedings

Current through Vol. 24-12, July 15, 2024
Rule 801.
(1) When
				  a contested case is remanded to the commissioner, a party shall initiate the
				  remand proceeding by filing a petition with the commissioner.
(2) The caption of the petition shall carry
				  the same names of the parties and docket number as appeared in the pleadings in
				  the original proceeding. In addition, the caption of the petition shall carry
				  the phrase, ON REMAND, directly below the docket number.
(3) The petition shall include a copy of the
				  remand order.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Contested Case Procedures › Part 8 - REMAND PROCEEDINGS › Section R. 205.3802 - Applicability of parts 2 through 7 to remand proceedings

Current through Vol. 24-12, July 15, 2024
Rule 802.
(1) The
				  rules contained in parts 2 through 7 of these rules apply to a remand
				  proceeding, except as otherwise provided in this rule.
(2) If a respondent initiates the remand
				  proceeding, then the terms "petitioner" and "respondent" may be used
				  interchangeably to correspond factually, in context, with the appropriate
				  action to be taken by the appropriate party.
(3) The caption of all papers filed in the
				  remand proceeding shall comply with
				  R
				  205.3801(2).
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 1 - GENERAL PROVISIONS › Section R. 205.4101 - Scope

Current through Vol. 24-12, July 15, 2024
Rule 1. These rules set forth the requirements imposed on
					 taxpayers for the maintenance and retention of books, records, and other
					 sources of information under the revenue act, MCL 205.1 et seq, and each of the
					 tax statutes that are administered by the department in accordance with the
					 revenue act. These rules also address the requirements where all or part of the
					 taxpayer's records are received, created, maintained or generated through
					 various computer, electronic, and imaging processes and
					 systems.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 1 - GENERAL PROVISIONS › Section R. 205.4102 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 2. As used in these rules:
(a) "Commissioner" means the commissioner of
				  the bureau of revenue of the Michigan department of treasury.
(b) "Database management system" means a
				  software system that controls, relates, retrieves, and provides access to data
				  stored in a database.
(c)
				  "Department" means the Michigan department of treasury.
(d) "Electronic data interchange" or "EDI" or
				  "EDI technology" means the computer-to-computer exchange of business
				  transactions in a standardized structured electronic format.
(e) "Hardcopy" means any documents, records,
				  reports or other data printed on paper.
(f) "Machine-sensible record" means a
				  collection of related information in an electronic format. Machine-sensible
				  records do not include hard copy records that are created or recorded on paper
				  or stored in or by an imaging system such as microfilm, microfiche, or
				  storage-only imaging systems.
(g)
				  "Storage-only imaging system" means a system of computer hardware and software
				  that provides for the storage, retention, and retrieval of documents originally
				  created on paper. It does not include any system, or part of a system, that
				  manipulates or processes any information or data contained on the document in
				  any manner other than to reproduce the document in hard copy or as an optical
				  image.
(h) "Taxpayer" means a
				  person subject to a tax administered in accordance with the revenue
				  act.
(i) "The revenue act" means
				  1941 PA 122, MCL 205.1 et seq.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 1 - GENERAL PROVISIONS › Section R. 205.4103 - General recordkeeping requirements

Current through Vol. 24-12, July 15, 2024
Rule 3.
(1)
				  Pursuant to section 28(3) of the revenue act, MCL 205.28(3), a taxpayer shall
				  maintain all records that are necessary for the proper determination of the
				  taxpayer's tax liability. In addition, a taxpayer shall maintain the records
				  required by each of the tax statutes that are administered by the department in
				  accordance with the revenue act. All required records shall be made available
				  to the commissioner at the request of the commissioner or the commissioner's
				  authorized representatives as provided for in section 3(a) of the revenue act,
				  MCL 205.3(a).
(2) If a taxpayer
				  retains in both machine-sensible and hardcopy formats records required to be
				  retained under the revenue act, the tax statutes administered through the
				  revenue act, and these rules, the taxpayer shall make the records available to
				  the department in machine-sensible format upon request of the commissioner or
				  the commissioner's authorized representatives as provided for in MCL
				  205.3(a).
(3) Nothing in these
				  rules shall be construed to prohibit a taxpayer from demonstrating tax
				  compliance with traditional hardcopy documents or reproductions of those
				  documents, in whole or in part, whether or not the taxpayer also has retained
				  or has the capability to retain records on electronic or other storage media in
				  accordance with these rules. However, this subrule does not relieve the
				  taxpayer of the obligation to comply with subrule (2) of this rule.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS › Section R. 205.4104 - General requirements

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1)
				  Machine-sensible records used to establish tax compliance shall contain
				  sufficient transaction-level detail information so that the details underlying
				  the machine-sensible records can be identified and made available to the
				  department upon request. A taxpayer may discard duplicated records and
				  redundant information if the taxpayer's responsibilities under these rules are
				  otherwise met.
(2) At the time of
				  an examination, the retained records shall be capable of being retrieved and
				  converted to a standard record format.
(3) Taxpayers are not required to construct
				  machine-sensible records other than those created in the ordinary course of
				  business. A taxpayer who does not create the electronic equivalent of a
				  traditional paper record in the ordinary course of business is not required to
				  construct such a record for tax purposes. However, in the absence of the
				  electronic equivalent, the taxpayer shall maintain traditional paper
				  records.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS › Section R. 205.4105 - Electronic data interchange requirements

Current through Vol. 24-12, July 15, 2024
Rule 5.
(1) Where
				  a taxpayer uses electronic data interchange processes and technology, the level
				  of record detail, in combination with other records related to the
				  transactions, shall be equivalent to the level of record detail contained in an
				  acceptable hardcopy record. For example, the retained records should contain
				  information including, but not limited to, the vendor name, invoice date,
				  product description, quantity purchased, price, amount of tax, indication of
				  tax status, and shipping detail. The taxpayer may use codes to identify some or
				  all of the data elements, provided that the taxpayer provides a method that
				  allows the department to interpret the coded information.
(2) The taxpayer may capture the information
				  necessary to satisfy subrule (1) of this rule at any level within the
				  accounting system and need not retain the original EDI transaction records
				  provided that the audit trail, authenticity, and integrity of the retained
				  records can be established. For example, a taxpayer using electronic data
				  interchange technology receives electronic invoices from its suppliers. The
				  taxpayer decides to retain the invoice data from completed and verified EDI
				  transactions in its accounts payable system rather than to retain the EDI
				  transactions themselves. Since neither the EDI transaction nor the accounts
				  payable system captures information from the invoice pertaining to product
				  description and vendor name (i.e., they contain only codes for that
				  information), the taxpayer also retains other records, such as its vendor
				  master file and product code description lists and makes them available to the
				  department. In this example, the taxpayer need not retain its EDI transaction
				  for tax purposes.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS › Section R. 205.4106 - Electronic data processing systems requirements

Current through Vol. 24-12, July 15, 2024
Rule 6. The requirements for an electronic data processing
					 accounting system shall be similar to the requirements of a manual accounting
					 system. An adequately designed electronic data processing accounting system
					 shall incorporate methods and include records sufficient to satisfy the
					 requirements of these rules.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS › Section R. 205.4107 - Business process information

Current through Vol. 24-12, July 15, 2024
Rule 7.
(1) At the
				  department's request, a taxpayer shall provide a description of the business
				  process that created the retained records. The description shall include the
				  relationship between the records and the tax documents prepared by the taxpayer
				  and the measures employed to ensure the integrity of the records.
(2) The description of the business process
				  shall include all of the following information:
(a) The functions being performed as they
				  relate to the flow of data through the system.
(b) The internal controls used to ensure
				  accurate and reliable processing.
(c) The internal controls used to prevent
				  unauthorized addition, alteration, or deletion of retained records.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 4 - ACCESS TO MACHINE-SENSIBLE RECORDS › Section R. 205.4109 - Access to machine-sensible records

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1) The
				  taxpayer may provide access to machine-sensible records by one or more of the
				  following methods:
(a) The taxpayer may
				  arrange to provide the department with the hardware, software and personnel
				  resources necessary to access the machine-sensible records.
(b) The taxpayer may arrange for a third
				  party to provide the hardware, software and personnel resources necessary to
				  access the machine-sensible records.
(c) The taxpayer may convert the
				  machine-sensible records to a standard record format specified by the
				  department, including copies of files, on a magnetic medium that is approved by
				  the department.
(d) The taxpayer
				  and the department may agree on other means of providing access to the
				  machine-sensible records.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 5 - TAXPAYER RESPONSIBILITY AND DISCRETIONARY AUTHORITY › Section R. 205.4110 - Taxpayer responsibility and discretionary authority

Current through Vol. 24-12, July 15, 2024
Rule 10.
(1) To
				  meet the requirements of part 2 of these rules, a taxpayer may create files
				  solely for the use of the department. For example, if a data base management
				  system is used, the taxpayer may create and retain a file that contains the
				  transaction-level detail from the data base management system and that meets
				  the requirements of part 2 of these rules. The taxpayer shall document the
				  process that created the separate file to show the relationship between that
				  file and the original records.
(2)
				  A taxpayer may contract with a third party to provide custodial or management
				  services of the records. The contract shall not relieve the taxpayer of its
				  responsibilities under these rules.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 6 - ALTERNATIVE STORAGE MEDIA › Section R. 205.4111 - Alternative storage media

Current through Vol. 24-12, July 15, 2024
Rule 11.
(1) For
				  purposes of storage and retention, a taxpayer may convert hard-copy documents
				  received or produced in the normal course of business and required to be
				  retained under these rules to microfilm, microfiche or other storage-only
				  imaging systems and may discard the original hard-copy documents, provided that
				  all other requirements of these rules are met. Documents which may be stored on
				  these media include, but are not limited to, general books of account,
				  journals, voucher registers, general and subsidiary ledgers, and supporting
				  records of details, such as sales invoices, purchase invoices, exemption
				  certificates, and credit memoranda.
(2) Microfilm, microfiche, and other
				  storage-only imaging systems shall meet the following requirements:
(a) Documentation establishing the procedures
				  for converting the hard-copy documents to microfilm, microfiche or other
				  storage-only imaging system shall be maintained and made available to the
				  department at the department's request. The documentation shall, at a minimum,
				  contain a sufficient description to allow an original document to be followed
				  through the conversion system as well as internal procedures established for
				  inspection and quality assurance.
(b) Procedures shall be established for the
				  effective identification, processing, storage, and preservation of the stored
				  documents and for making them available for the period they are required to be
				  retained under
				  R
				  205.4113.
(c) At the department's request, a taxpayer
				  shall provide facilities and equipment for reading, locating, and reproducing
				  any documents maintained on microfilm, microfiche, or other storage-only
				  imaging system.
(d) When displayed
				  on such equipment or reproduced on paper, the documents shall exhibit a high
				  degree of legibility and readability. For this purpose, legibility is defined
				  as the quality of a letter or numeral that enables the observer to identify it
				  positively and quickly to the exclusion of all other letters or numerals.
				  Readability is defined as the quality of a group of letters or numerals being
				  recognizable as words or complete numbers.
(e) All data stored on microfilm, microfiche,
				  or other storage-only imaging systems shall be maintained and arranged in a
				  manner that permits the location of any particular record.
(f) There is no substantial evidence that the
				  microfilm, microfiche, or other storage-only imaging system lacks authenticity
				  or integrity.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 6 - ALTERNATIVE STORAGE MEDIA › Section R. 205.4112 - Effect of rules on hard-copy recordkeeping requirements

Current through Vol. 24-12, July 15, 2024
Rule 12.
(1)
				  Except as otherwise provided in this rule, these rules do not relieve taxpayers
				  of the responsibility to retain hard-copy records that are created or received
				  in the ordinary course of business as required by existing law. Hard-copy
				  records may be retained on a recordkeeping medium as provided in
				  R
				  205.4111.
(2) If hard-copy records are not produced or
				  received in the ordinary course of transacting business (e.g., when the
				  taxpayer uses electronic data interchange technology), then such hard-copy
				  records need not be created.
(3)
				  Hard-copy records generated at the time of a transaction using a credit or
				  debit card shall be retained unless all of the details necessary to determine
				  correct tax liability relating to the transaction are later received and
				  retained by the taxpayer in accordance with these rules. The details include
				  those listed in R 205.4115(1).
(4)
				  A taxpayer is not required to retain computer printouts that are created for
				  validation, control, or other temporary purposes.
(5) Nothing in this rule shall prevent the
				  department from requesting hard-copy printouts instead of retained
				  machine-sensible records at the time of examination.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 6 - ALTERNATIVE STORAGE MEDIA › Section R. 205.4113 - Records retention-time period

Current through Vol. 24-12, July 15, 2024
Rule 13. All records required to be retained under these
					 rules shall be preserved while the statute of limitations period described in
					 MCL 205.27a(2) or in any of the tax statutes administered under the revenue act
					 is open by operation of law, agreement of the parties, or otherwise, unless the
					 department has stated in writing that the records are no longer
					 required.
Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Tax Electronic Recordkeeping and Retention Rules › Part 6 - ALTERNATIVE STORAGE MEDIA › Section R. 205.4114 - Confidential nature of taxpayer records

Current through Vol. 24-12, July 15, 2024
Rule 14. A person who discloses confidential information in
					 violation of MCL 205.28(1)(e) or 205.28(1)(f), is guilty of a felony punishable
					 by a fine of not more than $5,000, imprisonment for not more than 5 years, or
					 both, together with the costs of prosecution. In addition, if the offense is
					 committed by an employee of the state, the employee shall be dismissed from
					 office or discharged from employment upon conviction.