Sec. 408.

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

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