R 205.906 Filing.

Rule 6. Any document to be filed with the commissioner of revenue must be filed at the office of the commissioner of revenue in Lansing, Michigan; provided that, whenever hearings are held outside of Lansing, Michigan, documents pertaining thereto may be filed at the hearings; provided, further, that any document to be filed with the commissioner of revenue may be filed by mail. The postmark will be considered the date of filing.