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Code · Michigan · Chapter 206 — Income Tax Act of 1967

206.455 Records, books, and accounts; examination; violation; penalties.

131 words·~1 min read·/mi/chapter-206/206-455

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206.455 Records, books, and accounts; examination; violation; penalties.
Sec. 455.
Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable under the provisions of this part and as the department may require for a period of 6 years. The records, books and accounts shall be open for examination at any time during regular business hours of the taxpayer by the department and its agents. Any person who violates any provision of this section is guilty of a misdemeanor and shall be fined not more than $1,000.00 or imprisoned not more than 1 year in the county jail, or both.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012
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