(a)

1. (1) The Secretary of the Department of Finance and Administration recommends but does not require that taxpayers refer to the National Archives and Records Administration's standards for guidance on the maintenance and storage of electronic records, such as the:

   1. (A) Labeling of records;
   2. (B) Location and security of the storage environment;
   3. (C) Creation of backup copies; and
   4. (D) Use of periodic testing to confirm the continued integrity of the records.
2. (2) The National Archives and Records Administration’s standards may be found at 36 C.F.R. § 1234, July 1, 1995, edition.