Iowa Code § 452A.80
Microfilm or photographic copies originals destroyed
Iowa · Iowa Code Chapter 452A — Motor Fuel, Special Fuel, and Electric Fuel Taxes · Status: effective
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- Iowa Code § 452A.80, Microfilm or photographic copies originals destroyed, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249201
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Full text
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 a fuel tax imposed by this chapter, or any paper or document with respect to refund of the tax. If the forms and records have been reproduced in accordance with this section, the state agency may destroy the originals and the reproductions shall be competent evidence in any court in accordance with the provision of section 622.30.