Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems
- Section 03.01.03.01 - Purpose
- Section 03.01.03.02 - Definitions
- Section 03.01.03.03 - Record-Keeping Requirements-General
- Section 03.01.03.04 - Record-Keeping Requirements-Machine-Sensible Records
- Section 03.01.03.05 - Records Maintenance Requirements
- Section 03.01.03.06 - Access to Machine-Sensible Records
- Section 03.01.03.07 - Taxpayer Responsibility
- Section 03.01.03.08 - Alternative Storage Media
- Section 03.01.03.09 - Effect On Hard-Copy Record-Keeping Requirements
- Section 03.01.03.10 - Records Retention-Time Period