Md. Code Regs. 03.01.03.01
Current through Register Vol. 51, No. 22, November 1, 2024
The purpose of this chapter is to serve as a supplement to the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under COMAR 03.02.02.03, 03.02.03.04, 03.03.01.05, 03.03.01.06- ----.07, 03.03.04.04 a, and 03.06.03.02 a. This chapter addresses the situation where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.
Md. Code Regs. 03.01.03.01