(a) Tax reports and returns, received by a State department or agency, shall be retained for verification and audit by the Comptroller. They shall be filed in such manner as will facilitate the comparison thereof with the accompanying remittances recorded in the appropriate book of original entry. This rule also applies to the filing of approved applications for licenses, certificates or permits. Records shall be kept to reflect delinquent taxes receivable.

(b) All forms, papers or other documents submitted to a department or agency, which support remittances received, shall be filed under the same heading as that in which the respective receipts are classified in the cashbook.