N.H. Admin. Code § Rev 2906.02 - Definitions

For purposes of this Part, the following definitions shall apply:

(a) "Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database;

(b) "Electronic data interchange" means the computer to computer exchange of business transactions in a standardized structured electronic format;

(c) "Hardcopy" means any documents, records, reports, or other data printed on paper;

(d) "Legibility" 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;

(e) "Machine sensible record" means a collection of related information in an electronic format intended for use by a computer. The term does not include hardcopy records that are created or recorded on paper or stored in or by an imaging;

(f) "Readability" means the quality of a group of letters or numerals being recognizable as words or complete numbers;

(g) "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. The term 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; and

(h) "Taxpayer" means any person required to maintain records under the provisions of the taxes administered by the department where such person receives or creates records which are maintained or generated through various computer, electronic, and imaging processes and systems.

Notes

N.H. Admin. Code § Rev 2906.02

#8389, eff 7-8-05; ss by #10388, eff 7-25-13

Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.