Section 125-103-4 - Records maintenance requirements1. The taxpayer's computer hardware or software must accommodate the extraction and conversion of retained machine-sensible records.2. Maine Revenue Services recommends that taxpayers refer to the standards established by the federal National Archives and Record Administration (NARA) for guidance on the maintenance and storage of electronic records, such as the labeling of records, the location and security of the storage environment, the creation of back-up copies, and the use of periodic testing to confirm the continued integrity of the records. The NARA standards may be found at 36 Code of Federal Regulations, Part 1234.18- 125 C.M.R. ch. 103, § 4