Mich. Admin. Code R 205.4110 — Taxpayer responsibility and discretionary authority

Rule 10. (1) To meet the requirements of part 2 of these rules, a taxpayer may
create files solely for the use of the department. For example, if a data base management
system is used, the taxpayer may create and retain a fil e that contains the transaction -
level detail from the data base management system and that meets the requirements of
part 2 of these rules. The taxpayer shall docum ent the process that created the separate
file to show the relationship between that file and the original records.
(2) A taxpayer may contract with a third party to provide custodial or
management services of the records. The contract shall not relieve the taxpayer of its
responsibilities under these rules.