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R 792.10201 Scope.
(1) These rules govern practice and procedure in all proceedings before the
tribunal. These rules shall be construed so as to secure a fair, efficient, and impartial
determination of the issues presented in all proceedings before the tribunal. To the extent
there is a conflict between these rules and other administrative hearing rules promulgated
by the Michigan administrative hearing system (mahs), these rules shall govern.
(2) These rules shall be known and shall be referred to as the "tax tribunal rules" and
may be cited as "TTR."