Section 205.746 – Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts.
205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts. Sec. 46. (1) In a proceeding before the tribunal all parties may submit evidence. The tribunal shall make its decision in writing. The tribunal may admit and give probative effect to evidence of a type […]
Section 205.747 – Mediator; Certification; Application; Rules; Requirements; List; Conflict of Interest; Conditions; Appointment; Report; Use of Statements at Mediation Conference; Confidentiality; Exceptions; Meeting Not Subject to Open Meetings Act; Fee.
205.747 Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee. Sec. 47. (1) A person may apply to the tribunal to be certified as a mediator. Certification is for a period of 1 year. The application […]
Section 205.749 – Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use.
205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use. Sec. 49. (1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding before the tribunal. The fees shall be paid to the clerk of the […]
Section 205.751 – Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes.
205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes. Sec. 51. (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, […]
Section 205.732 – Tax Tribunal; Powers.
205.732 Tax tribunal; powers. Sec. 32. The tribunal’s powers include, but are not limited to, all of the following: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency. (b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction. (c) Granting […]
Section 205.733 – Tax Tribunal; Adoption and Effect of Seal; Process.
205.733 Tax tribunal; adoption and effect of seal; process. Sec. 33. (1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity and authenticity of the document. (2) Process shall be styled: “In the name of the people of the state of […]
Section 205.604 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Arbitration Board, Procedure, Determination.
205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination. Sec. 4. If in any such case it appears that an agreement cannot be reached, as provided in section 3, or if 1 year shall have elapsed from the date of the election without such an agreement having been reached, […]
Section 205.734 – Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice.
205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. Sec. 34. (1) One or more members of the tribunal may hear and decide proceedings. (2) The tribunal shall sit at places throughout the state as the tribunal determines. The county board of commissioners for the county in which the […]
Section 205.605 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced.
205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced. Sec. 5. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in section 4, the commissioner of revenue of this state may in any case […]
Section 205.735 – Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction in Assessment Disputes; Petition to Invoke Jurisdiction; Service; Appeal of Contested Tax Bill; Amendment of Petition or Answer; Representation.
205.735 Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation. Sec. 35. (1) The provisions of this section apply to a proceeding before the tribunal that is commenced before January 1, 2007. (2) A proceeding before […]