Michigan · Regulations
R 205.4101 to 205.4114 — Tax Electronic Recordkeeping and Retention Rules
14 sections
14 sections
- R 205.4101R 205.4101 Scope
- R 205.4102R 205.4102 Definitions
- R 205.4103R 205.4103 General recordkeeping requirements
- R 205.4104R 205.4104 General requirements
- R 205.4105R 205.4105 Electronic data interchange requirements
- R 205.4106R 205.4106 Electronic data processing systems requirements
- R 205.4107R 205.4107 Business process information
- R 205.4108R 205.4108 Records maintenance requirements
- R 205.4109R 205.4109 Access to machine-sensible records
- R 205.4110R 205.4110 Taxpayer responsibility and discretionary authority
- R 205.4111R 205.4111 Alternative storage media
- R 205.4112R 205.4112 Effect of rules on hard-copy recordkeeping requirements
- R 205.4113R 205.4113 Records retention-time period
- R 205.4114R 205.4114 Confidential nature of taxpayer records