Md. Code Regs. 03.01.03.03

Current through Register Vol. 51, No. 25, December 13, 2024

Section 03.01.03.03 - Record-Keeping Requirements-General

A. If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.

B. Notwithstanding the requirement in §A of this regulation, a taxpayer may not be prohibited from demonstrating tax compliance with traditional hard-copy documents.