North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-01.1 - Practice and Procedure
Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation
Section 81-01.1-04-02 - Definitions

For purposes of this chapter, these terms shall be defined as follows:

1. "Data base management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a data base.

2. "Electronic data interchange" or "EDI" means the computer-to-computer exchange of business transactions in a standardized structured electronic format.

3. "Hardcopy" means any documents, records, reports, or other data printed on paper.

4. "Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.

5. "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. 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 hardcopy or as an optical image.

6. "Taxpayer" as used in this chapter means an individual, partnership, firm, corporation, joint venture, association, estate, fiduciary, trust receiver, or any other group or combination acting as a unit and the plural as well as the singular number who is or may be required to file a tax return under North Dakota Century Code title 57 or who has or may have information relating to any matter which the tax commissioner deems relevant to a determination of tax liability under North Dakota Century Code title 57.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 57-01-02