1. (a) The taxpayer shall provide a description of the business process that created the retained records upon the request of the department.

2. (b) The business process description shall include the relationship between:

   1. (1) The records and the tax documents prepared by the taxpayer; and
   2. (2) The measures employed to ensure the integrity of the records.

3. (c) The taxpayer shall be capable of demonstrating:

   1. (1) The functions being performed as they relate to the flow of data through the system;
   2. (2) The internal controls used to ensure accurate and reliable processing; and
   3. (3) The internal controls used to prevent unauthorized addition, alteration, or deletion of retained records.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13 (from Rev 2906.07); ss by #13660, eff 6-21-23