§ 26-18-302 - Preservation of records and copies.
26-18-302. Preservation of records and copies.
(a) (1) The director shall keep and permanently preserve the original of all official rules, regulations, decisions, and orders and the effective date thereof.
(2) (A) A copy of a rule, regulation, decision, or order made by the director in the administration of any state tax law may be authenticated under his official seal.
(B) An authenticated copy is admissible in any court in this state under 16-46-101.
(C) The director may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
(D) Under no circumstances shall the director furnish copies of records which may by law be prohibited from being made public.
(b) (1) The director may microfilm any returns, reports, records, or documents received or issued by him in the administration of any state tax law.
(2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
(3) These records are admissible as evidence in any court in this state under 16-46-101 and shall have the same weight and force as the original thereof.
(c) If the director determines that a method for the reproduction of records is more practicable than the use of microfilm, he may use that method.