Section R. 205.3101 - DefinitionsRule 101.
(1) As used in these rules:(a) "Act" means Act No. 306 of the Public Acts of 1969, as amended, being S 24.201 et seq. of the Michigan Compiled Laws, and known as the administrative procedures act of 1969.(b) "Bureau" means the Michigan bureau of revenue.(c) "Commissioner" means the Michigan commissioner of revenue and the designees of the commissioner.(d) "Petitioner" means a person or a party who initiates the commencement of a contested case.(e) "Presiding officer" means presiding officer as referred to in sections 79 and 80 of the act.(f) "Respondent" means a party against whom a contested case proceeding is commenced.(2) Words defined in the act have the same meanings when used in these rules.Mich. Admin. Code R. 205.3101