- A. If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.
- B. Notwithstanding the requirement in §A of this regulation, a taxpayer may not be prohibited from demonstrating tax compliance with traditional hard-copy documents.
Authority: Tax-General Article, §2-103, Annotated Code of Maryland
Effective date: September 7, 1998 (25:18 Md. R. 1434)