The appropriate state agency shall have the power and authority to record, copy or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic or other process which accurately reproduces or forms a durable medium for so reproducing the original of any forms or records pertaining to motor fuel tax or special fuel tax, or any paper or document with respect to refund of such tax, and when such forms and records shall have been so reproduced, the state agency shall have the power to destroy the originals and such reproductions shall be competent evidence in any court in accordance with the provision of section 622.30.
[C35, § 5093-f36; C39, § 5093.36; C46, 50, 54, § 324.64; C58, 62, 66, § 324.79; C71, 73, 75, 77, 79, 81, § 324.80]
C93, § 452A.80
Iowa General Assembly
Search: Iowa Code 1995
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