Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 103 - RECORDKEEPING AND RETENTION
Section 125-103-5 - Access to machine-sensible records

Unless the taxpayer and the Assessor agree in writing on other means of providing access to machine-sensible records, upon the Assessor's request the taxpayer must provide the Assessor, either directly or through a third party, with all requested records in bulk and in a media form acceptable to the Assessor or a standard record format specified by the Assessor, and with the transaction-level detail deemed necessary by the Assessor to determine the correct tax liability.