Mich. Comp. Laws § 205.43: Motor fuel taxes; transfer of staff, records, files and property.

Sec. 3.

All of the staff, records, files and other property, including property held in trust, belonging to the secretary of state with respect to the collection of the motor fuel taxes shall be transferred to the state department of revenue and shall be continued as part of the staff, records, files, and property of the department of revenue.