Records maintenance requirements

1. The tax commissioner recommends but does not require that taxpayers refer to the national archives and record administration's standards [36 CFR, part 1234, July 1, 1995, edition], for guidance on the maintenance and storage of electronic records, such as the labeling of records, the location and security of the storage environment, the creation of backup copies, and the use of periodic testing to confirm the continued integrity of the records. 2. The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.