Mich. Admin. Code R 205.4103 — General recordkeeping requirements

Rule 3. (1) Pursuant to section 28(3) of the revenue act, MCL 205.28(3), a taxpayer
shall maintain all records that are necessary for the proper dete rmination of the
taxpayer's tax liability. In addition, a taxpayer shall maintain the records required by
each of the tax statutes that are administered by the department in accordance with
the revenue act. All required records shall be made available to the commissioner at
the request of the commissioner or the commissioner's authorized representatives as
provided for in section 3(a) of the revenue act, MCL 205.3(a).
(2) If a taxpayer retains in both machine -sensible and har dcopy formats records
required to be retained under the revenue act, the tax statutes administered through
the revenue act, and these rules, the taxpayer shall make the records available to the
department in machine-sensible format upon
request of the commissioner or the commissioner's authorized representatives as
provided for in MCL 205.3(a).
(3) Nothing in these rules shall be construed to prohibit a taxpayer from
demonstrating tax compliance with traditional hardcopy documents or
reproductions of those documents, in whole or in part, whether or not the taxpayer also
has retained or has the capability to retain records on elect ronic or other storage
media in accordance with these rules. However, this subrule does not relieve the
taxpayer of the obligation to comply with subrule (2) of this rule.