Tax Electronic Recordkeeping and Retention Rules
- Part 1 - GENERAL PROVISIONS (§ R. 205.4101 to R. 205.4103)
- Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS (§ R. 205.4104 to R. 205.4107)
- Part 3 - RECORDS MAINTENANCE (§ R. 205.4108)
- Part 4 - ACCESS TO MACHINE-SENSIBLE RECORDS (§ R. 205.4109)
- Part 5 - TAXPAYER RESPONSIBILITY AND DISCRETIONARY AUTHORITY (§ R. 205.4110)
- Part 6 - ALTERNATIVE STORAGE MEDIA (§ R. 205.4111 to R. 205.4114)
DEPARTMENT OF TREASURY
BUREAU OF REVENUE
RECORDKEEPING AND RETENTION RULES
Notes
By authority conferred upon the department by section 3(b) of 1941 PA 122, MCL 205.3(b)
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