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27,054 sections across 3,237 Maryland regulatory chapters.
COMAR 03.01.03.06 Access to Machine-Sensible Records
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.06 Access to Machine-Sensible Records. The taxpayer shall provide the Comptroller access to machine-sensible records in one or more of the following manners: A. The taxpayer may arrange to provide the Comptroller, either directly or through a third party, with the hardware, soft…
COMAR 03.01.03.07 Taxpayer Responsibility
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.07 Taxpayer Responsibility. A taxpayer may contract with a third party to provide custodial or management services of the records. This contract does not relieve the taxpayer of its responsibilities under this chapter.
COMAR 03.01.03.08 Alternative Storage Media
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.08 Alternative Storage Media. A. For purposes of storage and retention, a taxpayer may: (1) Convert hard-copy documents, received or produced in the normal course of business and required to be retained, to microfilm, microfiche, or other storage-only imaging systems; and (2) Af…