# 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 .07 Taxpayer Responsibility.

*COMAR 03.01.03.07*

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.