1. For purposes of
storage and retention, a taxpayer may convert hard-copy documents generated or
received in the normal course of business and required to be retained under
this rule to microfilm, microfiche, or other storage-only imaging systems and
may discard the original hard-copy documents, provided the conditions of this
section are met. Documents that may be stored on these media include, but are
not limited to, general books of account, journals, voucher registers, general
and subsidiary ledgers, and supporting records of details, such as sales
invoices, purchase invoices, exemption certificates, credit memoranda, bills of
lading, and delivery tickets.
2.
Microfilm, microfiche, and other storage-only imaging systems must meet the
following requirements:
A. Documentation
establishing the procedures for converting the hard-copy documents to
microfilm, microfiche, or other storage-only imaging system must be maintained
and made available upon request. The documentation must include, at a minimum,
a sufficient description to allow an original document to be followed through
the conversion system as well as internal procedures established for inspection
and quality assurance.
B.
Procedures must be established for the effective identification, processing,
storage, and preservation of the stored documents and for making them available
for the period they are required to be retained by
36 M.R.S.
§135 (see Section 9 below).
C. Upon request by the Assessor, a taxpayer
must provide facilities and equipment for reading, locating, and reproducing
any documents maintained on microfilm, microfiche, or other storage-only
imaging systems so that records may be reviewed in a prompt and efficient
manner.
D. When displayed on
storage-only imaging equipment or reproduced on paper, the documents must
exhibit a high degree of legibility and readability. For this purpose,
legibility is defined as the quality of a letter or numeral that enables the
observer to identify it positively and quickly to the exclusion of all other
letters or numerals. Readability is defined as the quality of a group of
letters or numerals being recognizable as words or complete numbers.
E. All data stored on microfilm, microfiche,
or other storage-only imaging systems must be maintained and arranged in a
manner that permits the expeditious location of any particular
record.
F. There must be no
substantial evidence that the microfilm, microfiche or other storage-only
imaging system lacks authenticity or integrity.
