Taxpayer Recordkeeping and Retention Requirements
§ 12-24.021 - Scope§ 12-24.022 - Definitions§ 12-24.023 - Recordkeeping Requirements – General§ 12-24.024 - Recordkeeping Requirements – Machine-sensible Records§ 12-24.025 - Records Maintenance Requirements§ 12-24.026 - Access to Machine-sensible Records§ 12-24.027 - Taxpayer Responsibility and Discretionary Authority§ 12-24.028 - Alternative Storage Media§ 12-24.029 - Effect on Hardcopy Recordkeeping Requirements§ 12-24.030 - Records Retention – Time Period (repealed)