Michigan Compiled Laws

Mich. Comp. Laws § 206.455 (2026)

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

✓ current as of July 2026

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INCOME TAX ACT OF 1967

Act 281 of 1967

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

Notes of Decisions

Cited in 2 cases, 1974–1987 · leading case: Borden, Inc v. Dep't of Treasury, 218 N.W.2d 667 (Mich. 1974).

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Borden, Inc v. Dep't of Treasury, 218 N.W.2d 667 (Mich. 1974). · cites it 2× “In contrast with the statutory provisions relating to the franchise fee, the Sales Tax Act (MCLA 205.”

People v. Queenan, 404 N.W.2d 693 (Mich. Ct. App. 1987). “That the Michigan Income Tax Act-MCLA 206.455 [MSA 7.557(1455)] provides: "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 *46 provisions of this act and as the department may require…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.