# MCL 205.68

IRI: <https://ontology.bommaritollc.com/id/01a0d565-9579-77c8-b6c7-98487f7ce5b5>

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-205-68](https://ontology.bommaritollc.com/id/01a0d565-9579-77c8-b6c7-985753717fd2)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-68](https://ontology.bommaritollc.com/id/01a0d565-9579-77c8-b6c7-9847cabff7e5)
- `schema:isPartOf`: [1933 PA 167](https://ontology.bommaritollc.com/id/01a0d565-1dbe-71eb-b595-4ba3151e5654)
- `schema:legislationIdentifier`: MCL 205.68
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit; exemption claim; blanket exemption claim; "indirect audit procedure" and "sufficient records" defined.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-68](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-68)
- `skos:prefLabel`: MCL 205.68

## Pointing here

- `eli:amends`:
  - [2008 PA 438](https://ontology.bommaritollc.com/id/01a0d565-3228-725f-84b3-cd40a3a40283)
  - [2014 PA 108](https://ontology.bommaritollc.com/id/01a0d565-3233-7380-8464-d799a2345ab0)
  - [2022 PA 3](https://ontology.bommaritollc.com/id/01a0d565-3234-70e4-ad1b-786fe4ad34a6)
  - [2024 PA 63](https://ontology.bommaritollc.com/id/01a0d565-3234-70e4-ad1b-787a9d84fc61)
- `eli:changes`:
  - [2004 PA 173](https://ontology.bommaritollc.com/id/01a0d565-3227-7769-adfa-4a203350f547)
- `schema:legislationChanges`:
  - [HB 5322 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-d5cf-7745-8fbc-5bb45c1df640)
  - [SB 415 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-3530-7281-b9aa-21c0526b81d1)
  - [SB 853 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-6c89-76a8-bef7-ef1c803fbdee)

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