Section R. 209.68 - ExhibitsRule 68.
(1) Documents and papers offered in evidence by the parties at a hearing before the commission shall be marked as exhibits. Exhibits offered by a taxpayer shall be marked "Taxpayer's Exhibit No. ___" and shall be consecutively numbered. Exhibits offered by any other party shall be marked "(type of party) Exhibit No.___" and shall be consecutively numbered. Exhibits offered by the commission or its representative shall be marked "Commission Exhibit No.___" and shall be consecutively numbered.(2) Qualified exhibits which are submitted at a hearing shall remain with the commission until 60 days after an official order is rendered, after which they shall be returned to the party that offered them in evidence, if the party so requests.Mich. Admin. Code R. 209.68