Mich. Comp. Laws § 487.2104

Sec. 4. (1) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws. (2) The promulgated rules shall include the terms and conditions of any agreements under this act between the participating financial institutions and the department or between the employee, university, or retirement recipient and the department. (3) A university shall not participate in the direct deposit program unless the university electronically pays to the state its sales, use, and withholding taxes.