§ 26-02 Definitions.
RCNY § 26-02
Unless the context requires otherwise, the following definitions apply in these rules: Database Management System. The term "Database Management System" or DMS means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database. Department. The term "Department" means the Department of Finance of the City of New York. Electronic Data Interchange. The term "Electronic Data Interchange" or "EDI" means the computer-to-computer exchange of business transactions in a standardized structured electronic format. Hard copy. The term "Hard copy" means any documents, records, reports or other data printed on paper. Machine-sensible record. The term "Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems. Storage-only imaging system. The term "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. It 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 hard copy or as an optical image. Taxpayer. The term "Taxpayer" as used in these rules means any individual or entity subject to the provisions of Chapters 5, 6, 7, 8, 9, 11, 13 and of the Administrative Code of the City of New York.
