26 CAR § 9-106. Access to machine-sensible records

(a) The manner in which the Secretary of the Department of Finance and Administration is provided access to machine-sensible records as required in 26 CAR § 9-103(b) of this part may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer. (b) Such access will be provided in one (1) or more of the following manners: (1) The taxpayer may arrange to provide the secretary with the hardware, software, and personnel resources to access the machine-sensible records; (2) The taxpayer may arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records; (3) The taxpayer may convert the machine-sensible records to a standard record format specified by the secretary, including copies of files, on a magnetic medium that is agreed to by the secretary; or (4) The taxpayer and the secretary may agree on other means of providing access to the machine-sensible records.