18-125-103 Me. Code R. § 1

Current through 2024-51, December 18, 2024
Section 125-103-1 - Definitions
1. "Assessor" means the State Tax Assessor or any designated agent.
2. "Database management system" means a software system that controls, relates, retrieves, and provides access to data stored in a database.
3. "Electronic data interchange" or "EDI" means the computer-to-computer exchange of business transactions in a standardized, structured electronic format.
4. "Hard-copy record" means any document, record, report, or data compilation printed on paper.
5. "Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as a microfilm, microfiche, or storage-only imaging system.
6. "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes information or data contained on a document in any manner other than to reproduce the document in hard copy or as an optical image.

18-125 C.M.R. ch. 103, § 1