Section R. 205.4110 - Taxpayer responsibility and discretionary authorityRule 10.
(1) To meet the requirements of part 2 of these rules, a taxpayer may create files solely for the use of the department. For example, if a data base management system is used, the taxpayer may create and retain a file that contains the transaction-level detail from the data base management system and that meets the requirements of part 2 of these rules. The taxpayer shall document the process that created the separate file to show the relationship between that file and the original records.(2) A taxpayer may contract with a third party to provide custodial or management services of the records. The contract shall not relieve the taxpayer of its responsibilities under these rules.Mich. Admin. Code R. 205.4110