63-218 — REPRODUCTION OF RECORDS -- DESTRUCTION OF ORIGINALS AUTHORIZED -- ADMISSIBILITY IN EVIDENCE -- PREVALENCE OVER PREVIOUS LAW

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-218.  REPRODUCTION OF RECORDS -- DESTRUCTION OF ORIGINALS AUTHORIZED --
ADMISSIBILITY IN EVIDENCE -- PREVALENCE OVER PREVIOUS LAW. (1) The state tax
commission or any political subdivision of the state of Idaho is hereby
authorized to photograph, microphotograph, film or reproduce by other
technological means any document or record kept by it, or any tax return or
report filed with it by any taxpayer or other person, under any tax law
administered or enforced by the state tax commission. Upon reproducing such
return, report or record, the state tax commission or any political
subdivision of the state of Idaho in its discretion may cause the original
records from which reproductions have been made, or any part thereof, to be
disposed of or destroyed; provided however, that original tax returns shall be
retained for not less than one (1) year.
    (2)  Photographs, microphotographs, films or other reproductions by
technological means of any record as herein provided, shall have the same
force and effect as the originals thereof would have had, and shall be treated
as originals for the purpose of their admissibility in evidence. Duly
certified or authenticated reproductions shall be admitted in evidence equally
with the original documents.