Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 9. (a) The assessment system shall maintain and make available for electronic retrieval sales disclosure information for all sales disclosure forms as described in the sales disclosure file format requirements of 50 IAC 26-20 for a minimum of three (3) years before the most recent assessment.

(b) Sales disclosure data relating to dates not specified in subsection (a) that is purged from the online system shall be stored offline in a flat ASCII file in machine-readable form. Field and file definitions must also be included with the data in machine-readable form.

(Department of Local Government Finance; 50 IAC 26-6-9; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; filed Nov 2, 2020, 8:59 a.m.: 20201202-IR-050190635FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)