The taxpayer shall provide the Comptroller access to machine-sensible records in one or more of the following manners:

1. A. The taxpayer may arrange to provide the Comptroller, either directly or through a third party, with the hardware, software, and personnel resources to access the machine-sensible records;
2. B. The taxpayer may convert the machine-sensible records to a standard record format specified by the Comptroller, including copies of files, on a magnetic medium that is agreed to by the Comptroller; or
3. C. The taxpayer and the Comptroller may agree on other means of providing access to the machine-sensible records taking into account the taxpayer's facts and circumstances.

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

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