R 205.4109 Access to machine-sensible records

Rule 9. (1) The taxpayer may provide access to machine-sensible records by one or more of the following methods: (a) The taxpayer may arrange to provide the department with the hardware, software and personnel resources necessary to access the machine-sensible records. (b) The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records. (c) The taxpayer may convert the machine-sensible records to a standard record format specified by the department, including copies of files, on a magnetic medium that is approved by the department. (d) The taxpayer and the department may agree on other means of providing access to the machine-sensible records. (2) In implementing subrule (1) of this rule, the department shall take into account a taxpayer's particular facts and circumstances through consultation with the taxpayer. AUTHORITY