Access to machine-sensible records

1. The manner in which the tax commissioner is provided access to machine-sensible records as required in subsection 2 of section 81-01.1-04-03 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer. 2. Such access will be provided in one or more of the following manners: a. The taxpayer may arrange to provide the tax commissioner with the hardware, software, and personnel resources 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 tax commissioner, including copies of files, on a magnetic medium that is agreed to by the tax commissioner. d. The taxpayer and the tax commissioner may agree on other means of providing access to the machine-sensible records.