The purpose of this chapter is to serve as a supplement to the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under COMAR 03.02.02.03, 03.02.03.04, 03.03.01.05, 03.03.01.06—.07, 03.03.04.04, and 03.06.03.02. This chapter addresses the situation where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.

Authority: Tax-General Article, §2-103, Annotated Code of Maryland

Effective date: September 7, 1998 (25:18 Md. R. 1434)