Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.07.01 - Model Recordkeeping And Retention Regulation In An Electronic Environment
Current through Register Vol. 43, No. 02, November 27, 2024
(1) PURPOSE
(2) DEFINITIONS
It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.
(3) RECORDKEEPING REQUIREMENTS-GENERAL
(4) RECORDKEEPING REQUIREMENTS - MACHINE-SENSIBLE RECORDS
(5) RECORDS MAINTENANCE REQUIREMENTS
(6) ACCESS TO MACHINE-SENSIBLE RECORDS
(7) TAXPAYER RESPONSIBILITY AND DISCRETIONARY AUTHORITY
(8) ALTERNATIVE STORAGE MEDIA
(9) EFFECT ON HARD-COPY RECORDKEEPING REQUIREMENTS
(10) RECORDS RETENTION -TIME PERIOD
Author: Mike Mason
Statutory Authority: Code of Ala. 1975, § 40-2A-7(a)(5).