2005 North Carolina Code - General Statutes § 8-45.3. Photographic reproduction of records of Department of Revenue and Employment Security Commission.

§ 8‑45.3.  Photographic reproduction of records of Department of Revenue and Employment Security Commission.

(a)       The State Department of Revenue is hereby specifically authorized to have photographed, photocopied, or microphotocopied all records of the Department, including tax returns required by law to be made to the Department, and said photographs, photocopies, or microphotocopies, when certified by the Department as true and correct photographs, photocopies, or microphotocopies, shall be as admissible in evidence in all actions, proceedings and matters as the originals thereof would have been.

(a1)     The Employment Security Commission is hereby specifically authorized to have photographed, photocopied, or microphotocopied all records of the Commission, including filings required by law to be made to the Commission, and said photographs, photocopies, or microphotocopies, when certified by the Commission as true and correct photographs, photocopies, or microphotocopies, shall be as admissible in evidence in all actions, proceedings, and matters as the originals thereof would have been.

(b)       The provisions of this section shall apply to records stored on any form of permanent, computer‑readable media, such as a CD‑ROM, if the medium is not subject to erasure or alteration. Nonerasable, computer‑readable storage media shall not be used for preservation duplicates, as defined in G.S. 132‑8.2, or for the preservation of permanently valuable records as provided in G.S. 121‑5(d), except to the extent expressly approved by the Department of Cultural Resources pursuant to standards and conditions established by the Department. (1951, c. 262, s. 3; 1999‑131, s. 2; 1999‑456, s. 47(b); 2001‑115, s. 1.)