# 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 .06 Access to Machine-Sensible Records.

*COMAR 03.01.03.06*

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, software, and personnel resources to access the machine-sensible records;

B. The taxpayer may convert the machine-sensible records to a standard record format specified by the Comptroller, including copies of files, on a magnetic medium that is agreed to by the Comptroller; or

C. The taxpayer and the Comptroller may agree on other means of providing access to the machine-sensible records taking into account the taxpayer's facts and circumstances.