C.M.R. 18, 125, ch. 103 - RECORDKEEPING AND RETENTION
- § 125-103-1 - Definitions
- § 125-103-2 - Recordkeeping requirements-Generally; for registered retailers
- § 125-103-3 - Recordkeeping requirements-machine-sensible records
- § 125-103-4 - Records maintenance requirements
- § 125-103-5 - Access to machine-sensible records
- § 125-103-6 - Taxpayer responsibility and discretionary authority
- § 125-103-7 - Alternative storage media
- § 125-103-8 - Effect on hard-copy recordkeeping requirements
- § 125-103-9 - Records retention-time period
SUMMARY: This rule describes the requirements for the maintenance and retention of books, records, and other sources of information necessary for the determination of a person's correct tax liability. This rule also addresses these recordkeeping and retention requirements where all or a part of a taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems. This rule applies to all taxes, including sales tax, use tax, service provider tax, and corporate income tax.
Notes
January 17, 2006 - filing 2006-13
AMENDED:
March 30, 2008 - filing 2008-125
STATUTORY AUTHORITY: 36 MRS §§112 , 135
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