Michigan Compiled Laws
281-1967-1-8 - Chapter 8 (206.401... 206.499)
Section 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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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 206 - Income Tax Act of 1967

Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

281-1967-1 - Part 1 (206.1...206.532)

281-1967-1-8 - Chapter 8 (206.401... 206.499)

Section 206.401 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.402 - Administration of Tax; Conflicting Provisions.

Section 206.405 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.408 - Records.

Section 206.411 - Repealed. 1996, Act 484, Eff. Jan. 1, 1996.

Section 206.421-206.431 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.435 - Contribution Designations; Separate Contributions Schedule; Cessation by Department; Insufficient Refund to Make Contribution; Appropriation; Distribution and Administration; Additional Contribution Designations; Considerations.

Section 206.437 - Children of Veterans Tuition Grant Program; Contribution Designation.

Section 206.438 - Designation of Contribution to the Military Family Relief Fund.

Section 206.439 - Designating Portion of Tax Refund Credited to Michigan Nongame Fish and Wildlife Trust Fund; Printing Contribution Designation on Income Tax Return Form; Disposition of Amount Equal to Cumulative Designations.

Section 206.440 - Children's Trust Fund; Contribution Designation.

Section 206.441 - Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.

Section 206.442 - Repealed. 1974, Act 308, Eff. Apr. 1, 1975.

Section 206.451 - Certificate of Dissolution or Withdrawal Until Taxes Paid; Payment of Taxes as Condition to Closing of Estate.

Section 206.455 - Records, Books, and Accounts; Examination; Violation; Penalties.

Section 206.461-206.466 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.471 - Administration of Tax by Department; Forms; Rules; Printing Summary of State Expenditures and Revenues in Instruction Booklet; Space on Tax Return for School District; Information to Be Provided in Instruction Booklet About Purchase...

Section 206.472 - Personal Income and Property Tax Credit Forms and Instructions; Submission of Drafts With Explanations of Changes.

Section 206.473 - Direct Deposit of Tax Refund; Form.

Section 206.475 - Tax Imposed Additional to Other Taxes; Disposition of Proceeds; Allocation and Distribution; Contribution Designation Program; Appropriation; Children's Trust Fund.

Section 206.481 - Repealed. 1996, Act 342, Eff. Oct. 1, 1996.

Section 206.482 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

Section 206.483 - Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.

Section 206.491-206.495 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.496 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

Section 206.497 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.498, 206.499 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.