There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-218 — REPRODUCTION OF RECORDS -- DESTRUCTION OF ORIGINALS AUTHORIZED -- ADMISSIBILITY IN EVIDENCE -- PREVALENCE OVER PREVIOUS LAW
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.
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