Mich. Admin. Code R. 205.4113 - Records retention-time period
Rule 13. All records required to be retained under these rules shall be preserved while the statute of limitations period described in MCL 205.27a(2) or in any of the tax statutes administered under the revenue act is open by operation of law, agreement of the parties, or otherwise, unless the department has stated in writing that the records are no longer required.
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.
No prior version found.