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 ac cordance 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.