26 CAR § 9-102. Definitions

For purposes of this part, these terms shall be defined as follows: (1) "Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database; (2) "Director" means the Secretary of the Department of Finance and Administration or the Administrative Assistant for Revenue, or his or her authorized agent; (3) "Electronic data interchange" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized structured electronic format; (4) "Hard copy" means any documents, records, reports, or other data printed on paper; (5)(A) "Machine-sensible record" means a collection of related information in an electronic format. (B) Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as: (i) Microfilm; (ii) Microfiche; or (iii) Storage-only imaging systems; (6)(A) "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. (B) It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image; and (7) "Taxpayer" means any person: (A) Subject to or liable for any state tax; (B) Required to file a return or to pay or withhold and remit any tax required by the provisions of any state tax law; or (C) Required to obtain a license or a permit or to keep any records under the provisions of any state tax law.