26 CAR § 9-107. Taxpayer responsibility and discretionary authority

(a) In conjunction with meeting the requirements of 26 CAR § 9-104, a taxpayer may create files solely for the use of the Secretary of the Department of Finance and Administration. Example: If a database management system is used, it is consistent with this part for the taxpayer to create and retain a file that contains the transaction- level detail from the database management system and that meets the requirements of 26 CAR § 9-104. The taxpayer should document the process that created the separate file to show the relationship between that file and the original records. (b)(1) A taxpayer may contract with a third party to provide custodial or management services of the records. (2) Such a contract shall not relieve the taxpayer of its responsibilities under this part.