COMAR 03.01.03.01 — § 1 Purpose.

.01 Purpose.
The purpose of this chapter is to serve as a supplement to the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under
COMAR 03.02.02.03
, 03.02.03.04,
03.03.01.05
,
03.03.01.06
—.07,
03.03.04.04
, and
03.06.03.02
. This chapter addresses the situation where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.