Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.23 - Microfilm, microfiche, and similar records

Current through June, 2024
Records, including general books of account, such as cash
				books, journals, voucher registers, ledgers, and like documents may be
				maintained by microfilm, microfiche, computer imaging, or another method
				approved by the department in writing, if the following requirements are
				satisfied:
(1) Appropriate facilities
			 shall be provided for preservation of the films or media for the periods
			 required;
(2) Microfilm rolls,
			 fiche, or other approved media shall be systematically filed, indexed,
			 cross-referenced and labeled to show beginning and ending numbers or to show
			 beginning and ending alphabetical listing of documents included;
(3) Taxpayer shall make available upon
			 request of the department, at the examination site or other mutually agreeable
			 location, facilities for the ready inspection and location of particular
			 records, such as a reader, printer, projector, or terminal in good working
			 order for viewing and copying the records;
(4) Taxpayer shall set forth in writing the
			 procedures governing the establishment of its data storage and retrieval system
			 and the individuals who are responsible for maintaining and operating the
			 system with appropriate authorization from the corporate board of directors,
			 general partners, or owners;
(5)
			 The data storage and retrieval system shall be complete and shall be used
			 consistently in the regular conduct of the business;
(6) Taxpayer shall establish procedures with
			 appropriate documentation so that an original document can be traced through
			 the data storage and retrieval system;
(7) Taxpayer shall establish internal
			 procedures for inspection and quality assurance of the data storage and
			 retrieval system;
(8) Taxpayers
			 shall be responsible for the effective identification, processing, storage, and
			 preservation of microfilm, microfiche, or other approved media, making the
			 media readily available for inspection or testing by the department as long as
			 the contents may become material in the administration of any state tax
			 law;
(9) Taxpayer shall keep a
			 record identifying where, when, by whom, and on what equipment the microfilm,
			 microfiche, or other approved media was produced;
(10) The material displayed, or reproduced on
			 paper, by the data retrieval equipment shall exhibit a high degree of
			 legibility and readability, where legible means 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, and readability means the quality
			 of a group of letters or numerals being recognizable as words or complete
			 numbers; and
(11) The data storage
			 and retrieval system, including processing duplication, quality control,
			 storage, identification, and inspection shall meet industry standards as set
			 forth by the American National Standards Institute, National Micrographics
			 Association, or National Bureau of Standards.