Section 153.71. Inquisitorial powers of the Department

(a) [Reserved].

(b) [Reserved].

(c) Duties of the taxpayer. Taxpayers shall have the following duties:

(1) General. Every taxpayer shall maintain and keep for a period of 3 years after a report is filed under the TRC records of its business within this Commonwealth for the period covered by the report and other pertinent papers required by the Department. See section 409 of the TRC (72 P. S. § 7409).

(2) What constitutes records and papers. [Reserved].

(3) Microfilm (including microfiche) reproduction. A taxpayer may utilize microfilm (including microfiche) reproduction of general books of account and supporting records of detail which are records of its business within this Commonwealth and other pertinent papers as a method of maintaining and keeping the records and papers if the IRS approves of the taxpayer’s system of microfilm (including microfiche) reproduction and the general books of account and supporting records of detail produced by the reproduction. A taxpayer utilizing this system of record retention will make available upon request by the Department a reader-printer for the reading, location and reproduction of records and papers being maintained on microfilm.

The provisions of this § 153.71 adopted December 19, 1975, effective December 20, 1975, 5 Pa.B. 3276.