§1542.2.  Power to request records in machine-sensible format

A.  If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.

B.  The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.

Acts 2001, No. 104, §1, eff. May 24, 2001.