Michigan Compiled Laws

Mich. Comp. Laws § 206.408 (2026)

Records.

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

206.408 Records.

Sec. 408.

A person liable for any tax imposed under this part shall keep and maintain accurate records in a form as to make it possible to determine the tax due under this part.

History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

Notes of Decisions

Cited in 1 case, 1988–1988 · leading case: Kostyu v Dep't of Treasury, 427 N.W.2d 566 (Mich. Ct. App. 1988).

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Kostyu v Dep't of Treasury, 427 N.W.2d 566 (Mich. Ct. App. 1988). · cites it 2× “Kostyu’s claim that he should not have the burden to disprove the estimated income computed by the department is similarly without merit since Kostyu had a statutory duty to maintain accurate records so as to make it possible to determine the income tax due under § 408 of the…”

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