- (a) A taxpayer shall maintain all records necessary to make a determination of the correct tax liability with respect to all taxes administered by the department.
- (b) If required records are retained in both machine-sensible and hardcopy formats, the taxpayer shall, upon request of the department, make the records available to the department in machine-sensible format.
(c) Nothing in this rule shall:
- (1) Be construed to prohibit a taxpayer from demonstrating tax compliance with traditional hardcopy documents or reproductions thereof, in whole or in part, whether or not such taxpayer also has retained or has the capability to retain records on electronic or other storage media in accordance with this rule; or
- (2) Relieve the taxpayer of the obligation to comply with (b), above.
Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23