COMAR 03.01.03.03 — § 3 Record-Keeping Requirements—General.

.03 Record-Keeping Requirements—General.
A.
If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.
B.
Notwithstanding the requirement in
§A of this regulation
, a taxpayer may not be prohibited from demonstrating tax compliance with traditional hard-copy documents.