Rule 111
(1) These rules govern the practice and procedure in all cases
and proceedings before the tribunal. These rules shall be known and may be
referred to as the "tax tribunal rules" and may be cited as "TTR."
(2) R 205.1201 to R 205.1290 govern the practice and procedure in all
cases before the entire tribunal.
(3) R 205.1301 to R 205.1350 govern the practice and procedure in all
cases before the small claims division. If an applicable small claims
division rule does not exist, then the entire tribunal rules shall govern,
except for R 205.1288 and rules that pertain to discovery, which, in the
small claims division, is by leave of the tribunal only.
(4) If an applicable entire tribunal rule does not exist, the 1995
Michigan Rules of Court, as amended, and the provisions of chapter 4 of
Act No. 306 of the Public Acts of 1969, as amended, being SS24.271 to
24.287 of the Michigan Compiled Laws, shall govern.
History: 1954 ACS 84, Eff. Aug. 16, 1975; 1954 ACS 101, Eff. Oct. 30,
1979; 1979 AC; 1996 MR 4, Eff. May 2, 1996.
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