Mich. Admin. Code R. 205.4109 - Access to machine-sensible records
Rule 9.
(1) The
taxpayer may provide access to machine-sensible records by one or more of the
following methods:
(a) The taxpayer may
arrange to provide the department with the hardware, software and personnel
resources necessary to access the machine-sensible records.
(b) The taxpayer may arrange for a third
party to provide the hardware, software and personnel resources necessary to
access the machine-sensible records.
(c) The taxpayer may convert the
machine-sensible records to a standard record format specified by the
department, including copies of files, on a magnetic medium that is approved by
the department.
(d) The taxpayer
and the department may agree on other means of providing access to the
machine-sensible records.
(2) In implementing subrule (1) of this rule,
the department shall take into account a taxpayer's particular facts and
circumstances through consultation with the taxpayer.
Notes
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