Mich. Admin. Code R 205.4113 — Records retention-time period

Rule 13. All records required to be retained under these rules s hall be preserved
while the statute of limitations period described in MCL 205.27a(2) or in any of the tax
statutes administered under the revenue act is open by operation of law, agreement of
the parties, or otherwise, unless the department ha s stated in writing that the records
are no longer required.