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The various divisions of the Department of Treasury are guided by State statutes, administrative rules, court cases, Revenue Administrative Bulletins, State Tax Commission Bulletins, and Letter Rulings.

All the State statutes are included in the Michigan Compiled Laws. The State Legislature's website has the Michigan Compiled Laws and the Constitution of the State of Michigan of 1963.

Locating Legal Material

A wide range of legal materials may be accessed via the Internet.

Michigan Legislation and Michigan Compiled Laws

The Michigan Legislature website contains House and Senate Bills dating back to 1995. It also contains House Fiscal Agency Analyses, Senate Legislative Analyses, Public Act Tables, and the Michigan Compiled Laws. Users can also search for a bill to track its status.


Case Law

The Michigan One Court of Justice website, contains published and unpublished opinions of the Michigan Court of Appeals and the Michigan Supreme Court. Users can search for opinions by docket number, by field (release date, opinion author, case type, etc.), or by searching textually for keywords or phrases.

The Michigan Tax Tribunal posts decisions on its website.   To obtain a decision not posted to the website, contact: Michigan Tax Tribunal, 611 West Ottawa, P.O. Box 30232, Lansing, MI 48909; telephone (517) 335-9760.  For the requirements necessary to obtain copies of documents, please contact the Michigan Tax Tribunal.

For Michigan Court of Claims cases pending or filed after November 12, 2013, opinions are available on the Michigan Court of Claims' website. 

For Michigan Court of Claims cases closed prior to November 12, 2013, opinions are available by contacting the Ingham County Circuit Court, 313 West Kalamazoo Street, P.O. Box 40771, Lansing, MI 48933; telephone (517) 483-6500. For the requirements necessary to obtain copies of opinions, please contact the Ingham County Circuit Court.  


Michigan Administrative Code

View Michigan Administrative Code by department.  An administrative rule is an agency's written regulation that implements the law administered by the agency.  MOAHR's site allows the user to search the administrative code by Department or by the actual rule number.