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Code of Maryland Regulations
Title 03
§ 01
Chapter 03
Md. Code Regs. 03.01.03
Record-Keeping Requirements for Records Created by Computer and Electronic Systems
Effective Sep 7, 1998
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.01
Purpose.
.02
Definitions.
.03
Record-Keeping Requirements—General.
.04
Record-Keeping Requirements—Machine-Sensible Records.
.05
Records Maintenance Requirements.
.06
Access to Machine-Sensible Records.
.07
Taxpayer Responsibility.
.08
Alternative Storage Media.
.09
Effect On Hard-Copy Record-Keeping Requirements.
.10
Records Retention—Time Period.