# 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 .10 Records Retention—Time Period.

*COMAR 03.01.03.10*

Records required to be retained under this chapter shall be preserved for the same time period as all other records are required to be kept for the applicable tax.