# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 01 — Office of the Comptroller

### Chapter 03 — Record-Keeping Requirements for Records Created by Computer and Electronic Systems

#### Regulation .02 Definitions.

*COMAR 03.01.03.02*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Electronic data interchange” or “EDI technology” means the computer-to-computer exchange of business transactions in a standardized structured electronic format.

  (2) “Hard copy” means any documents, records, reports, or other data printed on paper.

  (3) Machine-Sensible Record.

    (a) “Machine-sensible record” means a collection of related information in an electronic format.

    (b) “Machine-sensible record” does not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.

  (4) Storage-Only Imaging System.

    (a) “Storage-only imaging system” means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper.

    (b) “Storage-only imaging system” does not include any system, or part of a system, that manipulates or processes information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.