Mich. Admin. Code R 205.4109 — Access to machine-sensible records

Rule 9. (1) The taxpayer may provide access to machine -sensible records by one or
more of the following methods:
(a) The taxpayer may arrange to provide the department with the hardware,
software and personnel resources necessary to access the machine-sensible records.
(b) The taxpayer may arrange for a third party to provide the hardware, software
and personnel resources necessary to access the machine-sensible records.
(c) The taxpayer may convert the machine -sensible records to a standard record
format specified by the department, inclu ding copies of files, on a magnetic medium
that is approved by the department.
(d) The taxpayer and the department may agree on other means of providing access
to the machine-sensible records.
(2) In implementing subrule (1) of this rule, the depar tment shall take into account a
taxpayer's particular facts and circumstances through consultation with the taxpayer.