1. (a) When the taxpayer maintains machine-sensible records, the taxpayer’s computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.

2. (b) For taxpayers who maintain machine sensible records, the department shall consult with the taxpayer and access records by one or more of the following methods:

   1. (1) The taxpayer provides the department with the hardware, software, and personnel resources to access the machine sensible records;
   2. (2) The taxpayer arranges for a third party to provide the hardware, software, and personnel resources necessary to access the machine sensible records;
   3. (3) The taxpayer converts the machine sensible records to a standard record format specified by the department, including copies of files, on a magnetic medium that is agreeable to the taxpayer and department; or
   4. (4) The taxpayer and the department agree on other means of providing access to the machine sensible records.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13 (from Rev 2906.08); ss by #13660, eff 6-21-23