Mich. Admin. Code R 205.4102 — Definitions

Rule 2. As used in these rules:
(a) "Commissioner" means the commissioner of the bureau of revenue of the
Michigan department of treasury.
(b) "Database management system" means a software system that controls,
relates, retrieves, and provides access to data stored in a database.
(c) "Department" means the Michigan department of treasury.
(d) "Electronic data interchange" or "EDI" or "EDI technology" means the
computer-to-computer exchange of bu siness transactions in a standardized structured
electronic format.
(e) "Hardcopy" means any documents, records, reports or other data printed on
paper.
(f) "Machine -sensible record" means a collection of related information in an
electronic format. Machine-sensible records do not include hard copy records that are
created or recorded on paper or stored in or by an imaging system such as microfilm,
microfiche, or storage-only imaging systems.
(g) "Storage -only imaging system" means a syst em of computer hardware and
software that provides for the storage, retention, and retrieval of documents originally
created on paper. It does not include any system, or part of a system, that manipulates
or processes any information or data conta ined on the document in any manner other
than to reproduce the document in hard copy or as an optical image.
(h) "Taxpayer" means a person subject to a tax administered in accordance with the
revenue act.
(i) "The revenue act" means 1941 PA 122, MCL 205.1 et seq.