Iowa § 452A.80 Microfilm or photographic copies — originals destroyed

Iowa Statutes

§ 452A.80 — Microfilm or photographic copies — originals destroyed

Iowa § 452A.80

Title XFINANCIAL RESOURCES

Ch. 452AMOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

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Bluebook

Iowa Code § 452A.80 (2026).

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.

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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.