There is a newer version
of
this Section
2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 2 - DEFINITIONS — GENERAL PROVISIONS
Section 63-218 - REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE.
Universal Citation: ID Code § 63-218 (2018)
63-218. REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE. (1) The state tax commission or any political subdivision of the state of Idaho may retain any document in a different form or medium from that in which it is received, provided that the form or medium in which the document is retained results in a permanent record which may be accurately reproduced during the period for which the document must be retained under any tax law administered or enforced by the state tax commission. The original document, once reproduced, may be disposed of or destroyed.
(2) A document retained in any form or medium permitted under this section shall be deemed to be an original public record for all purposes. A reproduction or copy of such a document, certified by a state officer, shall be deemed to be a transcript or certified copy of the original, and shall be admissible in any court or administrative hearing.
History:
[63-218 added 1996, ch. 98, sec. 3, p. 326; am. 2008, ch. 5, sec. 1, p. 6.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
