# R 205.1012

R 205.1012, “Taxpayer negligence determination; burden of proof; examples of negligence; examples of reasonable cause for waiving…”, is an administrative rule in [Taxpayers Bill of Rights (R 205.1001 to R 205.1013)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc4-749a-8e99-efe478871113); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d9ba-9fe4-7111-b394-13f72247f1b9>

Within: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa) › [Government of Michigan](https://ontology.bommaritollc.com/id/01a0cb74-1636-70be-9588-28faf4877503) › [Michigan Department of Treasury](https://ontology.bommaritollc.com/id/01a0cb74-17d8-7115-9217-39225e207825) › [Taxpayers Bill of Rights (R 205.1001 to R 205.1013)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc4-749a-8e99-efe478871113)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mi-admin-code-rule R 205.1012](https://ontology.bommaritollc.com/id/01a0d9ba-9fe5-7192-8019-981b6939938a)
- `prov:wasDerivedFrom`: [evidence from https://ars.apps.lara.state.mi.us/AdminCode/DownloadAdminCodeFile?FileName=1404\_2014-075TY\_AdminCode.pdf](https://ontology.bommaritollc.com/id/01a0d9ba-9fd9-7391-9057-73debe71f1da)
- `schema:isPartOf`: [Taxpayers Bill of Rights (R 205.1001 to R 205.1013)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc4-749a-8e99-efe478871113)
- `schema:legislationIdentifier`: R 205.1012
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [administrative rule](https://ontology.bommaritollc.com/vocab/leg/adminRule)
- `schema:name`: Taxpayer negligence determination; burden of proof; examples of negligence; examples of reasonable cause for waiving negligence penalty
- `skos:prefLabel`: R 205.1012

## Elsewhere

- [Source](https://ars.apps.lara.state.mi.us/AdminCode/DownloadAdminCodeFile?FileName=1404_2014-075TY_AdminCode.pdf) (ars.apps.lara.state.mi.us)

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Cite as: R 205.1012. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d9ba-9fe4-7111-b394-13f72247f1b9
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.