1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Electronic data interchange” or “EDI technology” means the computer-to-computer exchange of business transactions in a standardized structured electronic format.
   2. (2) “Hard copy” means any documents, records, reports, or other data printed on paper.

   3. (3) Machine-Sensible Record.

      1. (a) “Machine-sensible record” means a collection of related information in an electronic format.
      2. (b) “Machine-sensible record” does not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.

   4. (4) Storage-Only Imaging System.

      1. (a) “Storage-only imaging system” means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper.
      2. (b) “Storage-only imaging system” does not include any system, or part of a system, that manipulates or processes information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.

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

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