Taxpayer responsibility and discretionary authority

1. In conjunction with meeting the requirements of section 81-01.1-04-04, a taxpayer may create files solely for the use of the tax commissioner. For example, if a data base management system is used, it is consistent with this regulation for the taxpayer to create and retain a file that contains the transaction-level detail from the date base management system and that meets the requirements of section 81-01.1-04-04. The taxpayer should document the process that created the separate file to show the relationship between that file and the original records. 2. A taxpayer may contract with a third party to provide custodial or management services of the records. Such a contract shall not relieve the taxpayer of its responsibilities under this regulation.