Mich. Admin. Code R. 205.4101 - Scope
Rule 1. These rules set forth the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under the revenue act, MCL 205.1 et seq, and each of the tax statutes that are administered by the department in accordance with the revenue act. These rules also address the requirements where all or part of the taxpayer's records are received, created, maintained or generated through various computer, electronic, and imaging processes and systems.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.