Section 125-103-6 - Taxpayer responsibility and discretionary authority1. To meet the requirements of Section 3, a taxpayer may create files solely for the use of the Assessor. For example, if the taxpayer uses a database management system, the taxpayer may create and retain a file that contains the transaction-level detail from the database management system and that meets the requirements of Section 3. The taxpayer must document the process that created the separate file to show the relationship between that file and the original records.2. A taxpayer may contract with a third party to provide custodial or management services of the records. Such a contract does not relieve the taxpayer of its responsibilities under this rule.18-125 C.M.R. ch. 103, § 6