1. (a) A taxpayer with a data base management system shall comply with Rev 2906.04 through Rev 2906.08 if:

   1. (1) The taxpayer creates a file solely for the use of the department;
   2. (2) The taxpayer creates and retains a file that contains the transaction-level detail from the data base management system that meets the requirements of Rev 2906.04 through Rev 2906.08; and
   3. (3) The taxpayer documents the process that created the separate file to show the relationship between the file and the original record.
2. (b) A taxpayer who contracts with a third party to provide custodial or management services of the records shall not relieve the taxpayer of its responsibilities under this rule.

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