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Code of Maryland Regulations (Last Updated: April 6, 2021) |
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Title 03. Comptroller of the Treasury |
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Subtitle 01. OFFICE OF THE COMPTROLLER |
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Chapter 03.01.03. Record-Keeping Requirements for Records Created by Computer and Electronic Systems |
Chapter 03.01.03. Record-Keeping Requirements for Records Created by Computer and Electronic Systems
| Sec. 03.01.03.00. Notations |
| Sec. 03.01.03.01. Purpose |
| Sec. 03.01.03.02. Definitions |
| Sec. 03.01.03.03. Record-Keeping Requirements-----General |
| Sec. 03.01.03.04. Record-Keeping Requirements-----Machine-Sensible Records |
| Sec. 03.01.03.05. Records Maintenance Requirements |
| Sec. 03.01.03.06. Access to Machine-Sensible Records |
| Sec. 03.01.03.07. Taxpayer Responsibility |
| Sec. 03.01.03.08. Alternative Storage Media |
| Sec. 03.01.03.09. Effect On Hard-Copy Record-Keeping Requirements |
| Sec. 03.01.03.10. Records Retention-----Time Period |
| Sec. 03.01.03.9999. Administrative History |