Michigan Compiled Laws — Tax Chapters 205-208, 211
MCL 207.220 — Books, records, accounts, and papers of motor carrier; maintenance period
Each motor carrier shall maintain and keep, for a period of at least 4 years, suitable books, records, and accounts of all motor fuel and alternative fuel purchased, sold, dispensed, or used, together with all invoices, delivery tickets, bills of lading, and other pertinent records and papers as required by the department for the administration of this act.
Source: official text