1. The director shall have the power and authority to prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for its detailed administration and to effectuate its purposes.
2. The director may, for administrative purposes, divide the state into districts, provided that in no case shall a county be divided in forming a district.
3. The director may destroy useless records and returns, reports, and communications of any taxpayer filed with or kept by the department after those returns, records, reports, or communications have been in the custody of the department for a period of not less than three years or such time as the director prescribes by rule. However, after the accounts of a person have been examined by the director and the amount of tax and penalty due have been finally determined, the director may order the destruction of any records previously filed by that taxpayer, notwithstanding the fact that those records have been in the custody of the department for a period less than three years. These records and documents shall be destroyed in the manner prescribed by the director.
4. The department may make photostat, microfilm or other photographic copies of records, reports and other papers either filed by the taxpayer or prepared by the department. When such photostat or microfilm copies have been made, the department may destroy such original records in such manner as prescribed by the director. Such photostat or microfilm copies, when no longer of use, may be destroyed as provided in subsection 3. Such photostat, microfilm, or other photographic records shall be admissible in evidence when duly certified and authenticated by the officer having custody and control thereof.
[C35, § 6943-f55; C39, § 6943.092; C46, 50, 54, 58, 62, 66, § 422.61; C71, 73, 75, 77, 79, 81, § 422.68]
85 Acts, ch 230, §10
Referred to in § 257.22, 422.59, 422A.1, 422B.9, 422C.4, 422D.3, 423.23, 437A.17, 455B.455
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