Mich. Comp. Laws § 446.135

Sec. 5. A facilitator that facilitates or offers to facilitate a refund anticipation loan shall not do any of the following: (a) Require a consumer to enter into a refund anticipation loan arrangement in order to complete a tax return. (b) Misrepresent a material factor or condition of granting a refund anticipation loan. (c) Fail to process the application for a refund anticipation loan after an applicant applies for the refund anticipation loan. (d) Engage in any fraudulent transaction, practice, or course of business with any person in connection with a refund anticipation loan.