Mich. Admin. Code R. 206.210
Rule 210.
The office may, after giving the qualified taxpayer 30 days' written notice, issue a revocation of a certificate of completed rehabilitation if the office determines that a rehabilitation was either not undertaken in conformity with the standards and guidelines or, if during the compliance period, either the historic resource was damaged, altered, or substantially changed or the applicant undertook further unapproved work inconsistent with the standards and guidelines. The office shall notify the department of treasury of any revocation issued under this subrule. The department of treasury shall determine the state tax consequences to the qualified taxpayer of a revocation of certification in accordance with section 266a(9) of the act, MCL 206.266a.
Mich. Admin. Code R. 206.210