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Budget Summary FY2014

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Outside Section 56
Data Current as of:  9/11/2013

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Electronic Records

SECTION 56.   The first paragraph of section 24 of said chapter 62C, as so appearing, is hereby amended by adding the following sentence:- The taxpayer shall provide to the commissioner all accounting records and information in a searchable electronic format, as requested by the commissioner, to the extent that the taxpayer maintains such records in electronic format.