Code of Arkansas Rules Title 26 — Taxation
26 CAR § 9-105
Records maintenance requirements
(a)(1) The Secretary of the Department of Finance and Administration recommends but does not require that taxpayers refer to the National Archives and Records Administration's standards for guidance on the maintenance and storage of electronic records, such as the:
(A) Labeling of records;
(B) Location and security of the storage environment;
(C) Creation of backup copies; and
(D) Use of periodic testing to confirm the continued integrity of the records.
(2) The National Archives and Records Administration’s standards may be found at 36 C.F.R. § 1234, July 1, 1995, edition.
(b) The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.
Source: view the official text
In this chapter (10 sections)
- 9-101 · Purpose
- 9-102 · Definitions
- 9-103 · Recordkeeping requirements — General
- 9-104 · Recordkeeping requirements — Machine-sensible records
- 9-105 · Records maintenance requirements
- 9-106 · Access to machine-sensible records
- 9-107 · Taxpayer responsibility and discretionary authority
- 9-108 · Alternative storage media
- 9-109 · Effect on hard-copy recordkeeping requirements
- 9-110 · Records retention — Time period