Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 207.129 — Records
Rule 9. The provisions of Act No. 94 of the Public Acts of 1937, as amended,
being S205.91 et seq. of the Michigan Compiled Laws, and the administrative rules
promulgated thereunder shall govern the failure to register with the department and
the requirements related to the maintenance and production of records.
Source: official text