Section R. 205.4102 - DefinitionsRule 2. As used in these rules:
(a) "Commissioner" means the commissioner of the bureau of revenue of the Michigan department of treasury.(b) "Database management system" means a software system that controls, relates, retrieves, and provides access to data stored in a database.(c) "Department" means the Michigan department of treasury.(d) "Electronic data interchange" or "EDI" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized structured electronic format.(e) "Hardcopy" means any documents, records, reports or other data printed on paper.(f) "Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.(g) "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.(h) "Taxpayer" means a person subject to a tax administered in accordance with the revenue act.(i) "The revenue act" means 1941 PA 122, MCL 205.1 et seq.Mich. Admin. Code R. 205.4102