<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".10" citation="COMAR 03.01.03.10" title_num="03" subtitle_num="01" chapter_num="03" heading="Records Retention—Time Period.">
  <text>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.</text>
</regulation>